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Balance Sheets and Cost Accounting

Module name (EN): Balance Sheets and Cost Accounting
Degree programme: International Business, Bachelor, ASPO 01.10.2008
Module code: BAIBA-220
Hours per semester week / Teaching method: 8V (8 hours per week)
ECTS credits: 10
Semester: 2
Mandatory course: yes
Language of instruction:
Written exam

[updated 06.07.2021]
Applicability / Curricular relevance:
BAIBA-220 International Business, Bachelor, ASPO 01.10.2008, semester 2, mandatory course
120 class hours (= 90 clock hours) over a 15-week period.
The total student study time is 300 hours (equivalent to 10 ECTS credits).
There are therefore 210 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BAIBA-110 Fundamentals of Business Administration

[updated 15.02.2011]
Recommended as prerequisite for:
BAIBA-310 Annual Financial Statements and Tax Theory
BAIBA-550 Management Accounting

[updated 10.07.2012]
Module coordinator:
Prof. Dr. Günter Pochmann
Prof. Dr. Günter Pochmann
Prof. Dr. Michael Zell

[updated 15.02.2011]
Learning outcomes:
After successfully completing this course, students will be familiar with the basics of accounting and valuation according to German commercial law and tax law (external accounting) and the the basic process of cost accounting (internal accounting). It is a prerequisite for subsequent accounting courses.

[updated 06.07.2021]
Module content:
Balance sheets
- The basics of double-entry bookkeeping
- General principles of German accounting
- Valuation rules for assets and liabilities
- Profit and loss account and result analysis
Cost accounting:
- Cost element accounting (systematization and description of cost elements)
- Cost center accounting (cost allocation sheets and internal activity allocation)
- Cost object accounting (calculation and profit and loss accounting)

[updated 06.07.2021]
Teaching methods/Media:
Lecture, exercises and case studies

[updated 06.07.2021]
Recommended or required reading:
- Bieg, H./ Kußmaul. H.: Externes Rechnungswesen, München, latest edition.
- Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition.
- Endriss, Horst W. (Hrsg.): Bilanzbuchhalter-Handbuch: Herne/Berlin, latest edition.
- Däumler, K.-D., Grabe, J.: Kostenrechnung 1, nbw Verlag, Herne/Berlin, latest edition.
- Horngren, C.T., Foster, G., Dater, Cost Accounting ? A Managerial Emphasis, Prentice Hall, Upper Saddle River (NJ), latest edition.

[updated 06.07.2021]
[Sun Dec  5 18:17:28 CET 2021, CKEY=ibuk, BKEY=ibw, CID=BAIBA-220, LANGUAGE=en, DATE=05.12.2021]