MLU
Lecture: Cost Accounting - Details
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General information

Course name Lecture: Cost Accounting
Semester SS 2022
Current number of participants 93
Home institute BWL, insb. Unternehmensethik und Controlling
Courses type Lecture in category Offizielle Lehrveranstaltungen
First date Monday, 04.04.2022 14:00 - 16:00, Room: Hörsaal XIX [Mel]
SWS 2
ECTS points 5

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