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Key Performance Indicators, Accounting and Taxes

Module name (EN): Key Performance Indicators, Accounting and Taxes
Degree programme: Cultural Management, Propädeutikum, ASPO 01.10.2018
Module code: BAKM-030
SAP-Submodule-No.: P430-0018
Hours per semester week / Teaching method: 4VU (4 hours per week)
ECTS credits: 6
Semester: 1
Mandatory course: yes
Language of instruction:
Written exam (90 minutes)

[updated 19.11.2019]
Exam recurrence:
The information regarding exam recurrence is found within the exam policy of the study programme (ASPO).
Applicability / Curricular relevance:
BAKM-030 (P430-0018) Cultural Management, Propädeutikum, ASPO 01.10.2018, semester 1, mandatory course
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Nicole Schwarz
Dr. Birgit Pferdmenges

[updated 23.10.2018]
Learning outcomes:
After successfully completing this module, students will:
_        be able to explain the importance of economic indicators,
_        be able to define and interpret key financial and performance indicators,
_        be able to explain the interrelationships of different key indicators,
_        be able to explain the essential concepts of accounting and distinguish financial accounting from cost accounting,
_        be able to understand accounting according to the balance sheet approach and balance sheet valuation,
_        be able to carry out the first and subsequent valuations of the most important balance sheet items,
_        be able to explain the basic process of cost accounting,
        be able to describe detailed aspects of cost type determination, the allocation of costs to cost centers, as well as the individual procedures for cost calculation,
_        be able to distinguish between the methods of short-term profit and loss accounting,
        be able to name the characteristics of and justification for the most important German tax types,
        be able to calculate the tax base _ depending on the type of tax_,
_        be able to apply their theoretical knowledge acquired in the module in order to work on tasks from the areas of key figures, accounting and taxes in the form of practical exercises and case studies.

[updated 19.11.2019]
Module content:
_        Derivation and functions of key performance indicators
_        Key figures for asset and capital structure
_        Productivity, cost-effectiveness, profitability, liquidity
_        Principles of accounting and basic accounting terms
_        Principles of accounting and annual financial statements
_        Acquisition costs, production costs
_        Balance sheet items:        fixed assets,        current assets,        liabilities, provisions, equity capital, accrual
        Principles of cost accounting
_        Cost element accounting, cost center accounting, cost object accounting (calculation)
        Short-term income statement
_        Taxation theory
_        Types of taxes: income tax, corporate tax, trade tax, value added tax

[updated 19.11.2019]
Teaching methods/Media:
Lecture with exercises and case studies

[updated 19.11.2019]
Recommended or required reading:
_        Bornhofen, M.: Steuerlehre, latest edition.
_        Coenenberg, A.G.: Jahresabschluss und Jahresabschlussanalyse, latest edition.
_        Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, latest edition.
_        Däumler, K.-D., Grabe, J.: Kostenrechnung 1, latest edition.
_        Grefe, C.: Kompakt-Training Bilanzen, latest edition.
_        Joos-Sachse, T.: Controlling, Kostenrechnung und Kostenmanagement, latest edition.
_        Schierenbeck, H., Wöhle, C.: Grundzüge der Betriebswirtschaftslehre, latest edition.
_        Wöhe, G., Döring, U., Brösel, G.: Einführung in die Allgemeine Betriebswirtschaftslehre, latest edition.
_        Wöhe, G., Kußmaul, H.: Grundzüge der Buchführung und Bilanztechnik, latest edition.

[updated 19.11.2019]
[Fri Aug 19 15:30:43 CEST 2022, CKEY=kbkrus, BKEY=km1, CID=BAKM-030, LANGUAGE=en, DATE=19.08.2022]