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This entry is from Winter semester 2020/21 and might be obsolete. You can find a current equivalent here.

Cost-Benefit Accounting
(dt. Kosten- und Leistungsrechnung)

Level, degree of commitment Basic module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture, recitation class, private study,
180 hours (attendance: 56 hours, preparation and follow-up: 56 hours, exam preparation: 68 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s):
Examination type: Written examination
Language,
Grading		 German,
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
Duration,
frequency		 One semester,
each summer semester
Person in charge of the module's outline Prof. Dr. Ingrid Göpfert

Contents

This module deals with a basic introduction to cost and activity accounting.


Qualification Goals

Upon completion of the module, students will be able to,

(1) describe and explain the main instruments of cost and activity accounting and

(2) apply and critically analyze these instruments in case studies.


Prerequisites

None.


Applicability

Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Mathematics, this module can be attended in the study area Specialization Modules.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.


Recommended Reading

  • Göpfert/Grünert/Braun (2017): Übungsbuch Kostenrechnung, 3., aktualisierte Auflage, Dänischenhagen 2017.



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2020/21. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.