General information

Course name	Lecture: Cost Accounting
Semester	SS 2021
Current number of participants	93
Home institute	BWL, insb. Unternehmensethik und Controlling
Courses type	Lecture in category Offizielle Lehrveranstaltungen
First date	Monday, 12.04.2021 10:30 - 12:00
SWS	2
ECTS points	5

Lehrende

Rooms and times

No room preference: Monday: 10:30 - 12:00, weekly

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 1: Kursus (Vorlesung)
Betriebswirtschaftslehre BusinessEconomics180, Akkreditierungsfassung (WS 2011/12 - WS 2015/16) > Pflichtmodule > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 1: Kursus (Vorlesung)
Geographie/Erdkunde Geographie180, Akkreditierungsfassung valid from WS 2019/20 > Ergänzungsbereich 6: Betriebswirtschaftslehre > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 1: Kursus (Vorlesung)
Betriebswirtschaftslehre BusinessEconomics180, Akkreditierungsfassung (SS 2016 - SS 2020) > Pflichtmodule > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 1: Kursus (Vorlesung)
Informatik Informatik180, Akkreditierungsfassung valid from SS 2021 > Bereich Betriebswirtschaftslehre > WIW.04858.05 - Cost Accounting, valid from WS 2011/12 > LV 1: Kursus (Vorlesung)

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