General information

Course name	Lecture: Cost Accounting
Semester	WS 2016/17
Current number of participants	9
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, 11.10.2016 14:00 - 16:00
SWS	2
ECTS points	5

Lehrende

Rooms and times

No room preference: Tuesday: 14:00 - 16:00, weekly(15x); Friday, 10.02.2017 11:00 - 13:00
Friday, 24.03.2017 11:00 - 13:00

Fields of study

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

Module assignments

Betriebswirtschaftslehre BusinessEconomics180, Akkreditierungsfassung valid from WS 2020/21 > Pflichtmodule > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 2: Vorlesung (Übung)
Betriebswirtschaftslehre BusinessEconomics180, Akkreditierungsfassung (WS 2011/12 - WS 2015/16) > Pflichtmodule > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 2: Vorlesung (Übung)
Geographie/Erdkunde Geographie180, Akkreditierungsfassung valid from WS 2019/20 > Ergänzungsbereich 6: Betriebswirtschaftslehre > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 2: Vorlesung (Übung)
Betriebswirtschaftslehre BusinessEconomics180, Akkreditierungsfassung (SS 2016 - SS 2020) > Pflichtmodule > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 2: Vorlesung (Übung)
Informatik Informatik180, Akkreditierungsfassung valid from SS 2021 > Bereich Betriebswirtschaftslehre > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 2: Vorlesung (Übung)

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

Admission settings

The course is part of admission "Anmeldung gesperrt (global)".

The following rules apply for the admission:

Admission locked.