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Balance Sheets and Cost Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Balance Sheets and Cost Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Business, Bachelor, ASPO 01.10.2008
Module code: BAIBA-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.
P420-0507
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.
8V (8 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.
10
Semester: 2
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam

[updated 06.07.2021]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BAIBA-220 (P420-0507) International Business, Bachelor, ASPO 01.10.2008 , 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).
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-540
BAIBA-550 Management Accounting
BAIBA530


[updated 10.07.2012]
Module coordinator:
Prof. Dr. Günter Pochmann
Lecturer:
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]
 
[Thu Apr 25 02:17:31 CEST 2024, CKEY=ibuk, BKEY=ibw, CID=BAIBA-220, LANGUAGE=en, DATE=25.04.2024]