Cost and activity accounting

Classification

  • Course for Bachelor students.
  • The course is assigned to the compulsory module WIWI-B-01007-{AC} Cost and Performance Accounting.

Contents

  • 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

Examination

  • 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.

Scope

  • 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.

Materials

  • A set of slides will be made available for the lecture
  • Basic textbook for the lecture is Friedl, Hofmann & Pedell: Kostenrechnung: eine entscheidungsorientierte Einführung

Contact person