Cost and activity accounting
- Course for Bachelor students.
- The course is assigned to the compulsory module WIWI-B-01007-{AC} Cost and Performance Accounting.
- Introduction to cost and activity accounting
- Basic concepts
- Cost element accounting
- Cost center accounting
- Cost unit accounting
- Revenue and income statement
- Cost, revenue and profit accounting
- Cost accounting systems
- 60-minute written exam
- First exam immediately after the end of the lecture period, second exam before the start of the lecture period of the following semester
- Successful participation in the exam is associated with the acquisition of 5 credit points for the compulsory module WIWI-B-01077 {AC} Cost and Performance Accounting.
- Two-hour lecture (Prof. Gillenkirch) and two-hour tutorial (student tutors)
- In the tutorials, tasks and solutions are worked on and discussed in small groups.
- A set of slides will be made available for the lecture
- Basic textbook for the lecture is Friedl, Hofmann & Pedell: Kostenrechnung: eine entscheidungsorientierte Einführung
- Questions about the content of the course, creditability, examination requirements: Tim Schacherer
- General organizational questions: Monika Schramm