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Cost Accounting

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:
Written exam (90 minutes / can be repeated semesterly)

[updated 25.11.2019]
Applicability / Curricular relevance:
IBB-130 International Business, Bachelor, ASPO 01.10.2020, semester 1, mandatory 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):
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  

[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]
[Tue Nov 30 13:32:40 CET 2021, CKEY=ikg, BKEY=ibw4, CID=IBB-130, LANGUAGE=en, DATE=30.11.2021]