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Management Accounting und International Financial Reporting (focus module)

Module name (EN): Management Accounting und International Financial Reporting (focus module)
Degree programme: International Business, Bachelor, ASPO 01.10.2017
Module code: BIBW-431
SAP-Submodule-No.: P420-0205
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 5
Semester: 4
Mandatory course: no
Language of instruction:
Written exam (90 minutes / can be repeated annually)

[updated 14.03.2018]
Applicability / Curricular relevance:
BIBW-431 (P420-0205) International Business, Bachelor, ASPO 01.10.2013, semester 4, optional course
BIBW-431 (P420-0205) International Business, Bachelor, ASPO 01.10.2017, semester 4, optional course
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BIBW-210 Accounting
BIBW-310 Cost Accounting
BIBW-320 Investment and Financing

[updated 26.02.2018]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Mana Mojadadr
Prof. Dr. Mana Mojadadr
Prof. Dr. Günter Pochmann
Prof. Dr. Michael Zell

[updated 26.02.2018]
Learning outcomes:
Management Accounting:
After successfully completing this module, students will:
- know and have mastered the application possibilities of cost accounting instruments for solving short-term problems,
- be able to assess and analyze the profitability of a company according to different aspects,
- have mastered the main instruments of operative controlling,
  especially for planning, control and deviation analysis, and be able to
  implement them using computer technology (e. g. in Excel),
- be able to apply their knowledge to practical questions, e. g. in the form of exercises and case studies.
International Financial Reporting:
- Students will have acquired structured knowledge of the basics of
  the International Financial Reporting Standards (IFRS).
- They will have deepened their specialist knowledge of German accounting standards by comparing them with the IFRS.
- Students will be able to understand and critically interpret a company´s practical financial information from economic journals and the company´s annual reports.
Management Accounting:

[updated 04.02.2020]
Module content:
- Decision-based costing
- Profitability analysis and contribution costing analysis
- Planning, control and deviation analysis
 International Financial Reporting:
- History, supporting organizations and structure of the IFRS
- Objectives and underlying assumptions of the IFRS
- Comparative presentation of significant financial reports:
  balance sheet, statement of comprehensive income, cash flow statement, segment reporting
- Accounting and valuation methods in the balance sheet, especially the "fair value"
- References to accounting policy options

[updated 14.03.2018]
Teaching methods/Media:
This course combines lectures with exercises and case studies and requires a high degree of student participation.

[updated 04.02.2020]
Recommended or required reading:
- Horngren, C.T., Foster, G., Dater, S.M.: Cost Accounting _ A Managerial
  Emphasis, latest edition.
- Weygandt, J.J., Kieso, D.E., Kimmel, P.D.: Managerial Accounting, latest
- Hansen, D.R., Mowen, M. M., Heitger, D.,L.: Managerial Accounting, latest
- Zell, Michael: Kosten- und Performance Management, latest edition.
- Bieg, Hartmut u.a: Handbuch der Rechnungslegung nach IFRS. Grundlagen und
  praktische Anwendung. Wiesbaden (IDW-Verlag), latest edition.
- Coenenberg, Adolf/ Haller, Axel/ Schultze, Wolfgang: Jahresabschluss und
  Jahresabschluss-analyse. Betriebswirtschaftliche, handelsrechtliche,
  steuerrechtliche und internationale Grund-sätze - HGB, IFRS, US GAAP.
  Stuttgart, latest edition.
- Pellens, Bernhard/ Fülbier, Rolf/ Gassen, Joachim/ Sellhorn, Thorsten:
  Internationale Rechnungslegung. IFRS 1 bis 8, IAS 1 bis 41. IFRIC-
  Interpretationen, Standardentwürfe. Mit Beispielen, Aufgaben und Fallstudie.
  Stuttgart (Schaeffer-Poeschel), latest edition.
- Pochmann, Günter u.a.: Internationale Bilanzpolitik. Düsseldorf 2012

[updated 14.03.2018]
[Sat Jul  2 23:13:04 CEST 2022, CKEY=imauif, BKEY=ibw3, CID=BIBW-431, LANGUAGE=en, DATE=02.07.2022]