General information

Course name	Lecture: Cost Accounting
Semester	WS 2018/19
Current number of participants	23
Home institute	Wirtschaftswissenschaftlicher Bereich - School of Economics and Business
participating institutes	BWL, insb. Unternehmensethik und Controlling
Courses type	Lecture in category Offizielle Lehrveranstaltungen
First date	Tuesday, 16.10.2018 14:00 - 16:00
SWS	2
ECTS points	5

Lehrende

Rooms and times

Hörsaal XV [Mel]: Tuesday: 14:00 - 16:00, weekly (4x)
No room preference: Tuesday: 14:00 - 16:00, weekly(9x); Tuesday, 27.11.2018 08:00 - 10:00
Hörsaal XX [Mel]: Wednesday, 20.02.2019, Thursday, 28.03.2019 14:00 - 16:00

Fields of study

Lectures and Courses in English (International Studies)
Juristische und Wirtschaftswissenschaftliche Fakultät > Wirtschaftswissenschaftlicher Bereich - School of Economics and Business > Bachelor

Module assignments

Comment/Description

learning objectives:
The course introduces students to management accounting and its supporting role for decision making in a business environment. The course comprises both an introduction to and application of a multitude of budgeting schemes as is outlined in the content section.

Content:
1. An Introduction to Management Accounting, Cost Terms and Purposes
2. Job Costing
3. Activity-Based Costing
4. Process Costing
5. Allocation of Support-Department Costs
6. Inventory Costing
7. Determining How Costs Behave
8. Cost-Volume-Profit Analysis
9. Decision Making and Relevant Information