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Cost Accounting

Classification

• Course for Bachelor-Students, taught by Prof. Gillenkirch and student tutors.
• The course relates to the compulsory module WIWI-B-01007-AC Kosten- und Leistungsrechnung.

Contents

• Introduction in Management Accounting
• Concepts
• Cost Type Calculation
• Cost Center Accounting
• Cost Object Accounting
• Income Statement
• System of Cost Accounting

Examination

• 60 minutes written exam
• First exam immediately after the end of the lecture period, second exam before the beginning of the lecture period of the following semester
• Passing the exam will give you 5 credit points (ECTS) for the Module WIWI-B-01007-AC Kosten- und Leistungsrechnung

Lecture and Exercise

• 2 hours per week lecture (Prof. Gillenkirch) and 2 hours per week tutorial exercises (student tutors)
• In the tutorials, solutions to exercises are derived and discussed in small groups.

Materials

• You will find a set of slides for the lecture in Stud.IP.
• The Textbook for the lecture is Friedl, Hofmann & Pedell: Kostenrechnung. eine entscheidungsstheoretische Einführung, latest edition.

Contact

• Please adress questions about contents and examination to: Lars Schmiemann
• Please adress general questions (course times and rooms, where to find information, etc.): Monika Schramm