| Module name (EN): Cost Accounting |
| Degree programme: International Business, Bachelor, ASPO 01.10.2020 |
| Module code: IBB-130 |
| Hours per semester week / Teaching method: 4VU (4 hours per week) |
| ECTS credits: 5 |
| Semester: 1 |
| Mandatory course: yes |
| Language of instruction: English |
| Assessment: Written exam (90 minutes / can be repeated semesterly) |
| Curricular relevance: IBB-130 International Business, Bachelor, ASPO 01.10.2020, semester 1, mandatory course |
| Workload: 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): None. |
| Recommended as prerequisite for: IBB-433 Seminar Contemporary Issues in Financial Management [updated 16.03.2020] |
| Module coordinator: Prof. Dr. Michael Zell |
| Lecturer: Prof. Dr. Michael Zell [updated 25.11.2019] |
| Learning outcomes: After successfully completing this module, students will: - be able to explain the basic concepts of accounting and to distinguish cost accounting from financial accounting, - be able to describe the basic process flow of cost accounting, as well as illustrate the connections between each process step of the costs, - be able to understand and master detailed aspects of determining cost elements, the allocation of costs to cost centers and individual costing and profitability analysis procedures, - be able to apply their knowledge to practical questions, e. g. in the form of exercises and case studies, - be familiar with the English cost accounting terms and able to understand the differences to Anglo-American management accounting. [updated 04.02.2020] |
| Module content: - Principles of cost accounting - Cost element accounting - Cost center accounting - Cost object accounting - calculation - Cost object accounting - profit and loss accounting [updated 26.01.2020] |
| Teaching methods/Media: Lecture with exercises and case studies [updated 25.11.2019] |
| Recommended or required reading: - Horngren, C.T., Foster, G., Datar, S.M.: Cost Accounting - A Managerial Emphasis, Prentice Hall, Upper Saddle River (NJ), latest edition. - Taschner, A., Charifzadeh, M.: Management and Cost Accounting, Wiley, Weinheim, latest edition. - Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, Schäffer Poeschel, Stuttgart, latest edition. - Däumler, K.-D., Grabe, J.: Kostenrechnung 1, nbw Verlag, Herne, latest edition. - Zell, M.: Kosten- und Performance Management, Gabler, Wiesbaden, latest edition. [updated 11.02.2020] |
[Sat Jan 16 13:09:51 CET 2021, CKEY=ikg, BKEY=ibw4, CID=IBB-130, LANGUAGE=en, DATE=16.01.2021]