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Cost Management and Tax Theory

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Management and Tax Theory
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2016
Module code: BBWL-220
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0091
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 2
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (90 min. / Can be repeated semesterly)

[updated 02.01.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BBWL-220 (P420-0091) Business Administration, Bachelor, ASPO 01.10.2012 , semester 2, mandatory course
BBWL-220 (P420-0091) Business Administration, Bachelor, ASPO 01.10.2016 , semester 2, mandatory course
BBWL-2020-220 (P420-0091) Business Administration, Bachelor, ASPO 01.10.2020 , semester 2, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BBWL-110 Introduction to Business Administration
BBWL-120 Cost Accounting


[updated 07.01.2020]
Recommended as prerequisite for:
BBWL-320 Principles of Accounting
BBWL-420 Annual Financial Statements
BBWL-561/661 Specialization (SP) Module 1: Controlling
BBWL-563/663 Specialization (SP) Module 3: Annual Audits and Tax Law


[updated 07.01.2020]
Module coordinator:
Prof. Dr. Christoph Freichel
Lecturer:
Prof. Dr. Christoph Freichel
Prof. Wilhelm Hauser
Lehrbeauftragte


[updated 18.08.2017]
Learning outcomes:
Submodule: Cost Management
After successfully completing this module, students will:
- differentiate between procedures for the short-term income statement,
- be able to describe the different forms of development of cost accounting systems,
 
- understand and have mastered the different areas of cost planning,
- be able to apply the principles of contribution margin accounting to different problems.
Submodule: Tax Theory
 
 
After successfully completing this module, students will:
  
- be able to define the term "taxes", distinguish between different types of taxes and be familiar with the most important taxation terms,
 
- be able to name the seven types of income with their specific features,
 
- be able to calculate personal income tax and distinguish between loss carryforwards and loss carrybacks,
 
- be able to point out differences in the income tax rates of partnerships and corporations and carry out a comparison of effective tax burden,
 
- be able to name characteristics and features of the corporate income tax,
 
- be able to name characteristics and features of trade tax and calculate trade tax,
 
- handle the basic features of the sales and use tax.
 
 


[updated 07.04.2021]
Module content:
Submodule: Cost Management
- Short-term income statement
- Standard cost accounting
- Contribution margin accounting
 
Submodule: Tax Theory
- General tax theory
- Income tax
- Corporate tax
- Trade tax
- Value added tax


[updated 07.04.2021]
Teaching methods/Media:
Lecture with exercises and case studies

[updated 02.01.2019]
Recommended or required reading:
Submodule: Cost Management
- Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, latest edition.
- Däumler, K.-D., Grabe, J.: Kostenrechnung 2 und 3, latest edition.
- Joos-Sachse, T.: Controlling, Kostenrechnung und Kostenmanagement, latest
  edition.
- Walter, W.G.: Einführung in die moderne Kostenrechnung, latest edition.
- Zell, M.: Kosten- und Performance Management, latest edition.
 
Submodule: Tax Theory
Freichel et al.: Ertragsteuern, 6. Aufl., München.
Brähler: Internationales Steuerrecht, 8. Aufl., Wiesbaden.


[updated 07.04.2021]
 
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