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Cost Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Business, Bachelor, ASPO 01.10.2020
Module code: IBB-130
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.
P420-0235
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.
4VU (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: 1
Mandatory course: yes
Language of instruction:
English
Assessment:
Written exam (90 minutes / can be repeated semesterly)

[updated 25.11.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

IBB-130 (P420-0235) International Business, Bachelor, ASPO 01.10.2020 , semester 1, 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):
None.
Recommended as prerequisite for:
IBB-433 Seminar Contemporary Issues in Financial Management


[updated 16.03.2020]
Module coordinator:
Prof. Dr. Andy Junker
Lecturer: Prof. Dr. Andy Junker

[updated 25.11.2019]
Learning outcomes:
After successfully completing this module, students will:
- be able to explain the basic concepts of accounting and to distinguish cost accounting from financial accounting,
- be able to describe the basic process flow of cost accounting, as well as illustrate the connections between
  each process step of the costs,
- be able to understand and master detailed aspects of determining cost elements, the allocation of costs to cost centers
  and individual costing and profitability analysis procedures,
- be able to apply their knowledge to practical questions, e. g. in the form of exercises and case studies,
- be familiar with the English cost accounting terms and able to understand the differences to Anglo-American management  
  accounting.
 


[updated 04.02.2020]
Module content:
- Principles of cost accounting
- Cost element accounting
- Cost center accounting
- Cost object accounting - calculation
- Cost object accounting - profit and loss accounting
 


[updated 26.01.2020]
Teaching methods/Media:
Lecture with exercises and case studies

[updated 25.11.2019]
Recommended or required reading:
- Horngren, C.T., Foster, G., Datar, S.M.: Cost Accounting - A Managerial
  Emphasis, Prentice Hall, Upper Saddle River (NJ), latest edition.
- Taschner, A., Charifzadeh, M.: Management and Cost Accounting, Wiley, Weinheim, latest edition.
- Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, Schäffer Poeschel, Stuttgart, latest edition.
- Däumler, K.-D., Grabe, J.: Kostenrechnung 1, nbw Verlag, Herne, latest edition.
- Zell, M.: Kosten- und Performance Management, Gabler, Wiesbaden, latest edition.
 
 


[updated 11.02.2020]
 
[Tue Nov  4 04:08:37 CET 2025, CKEY=ikg, BKEY=ibw4, CID=IBB-130, LANGUAGE=en, DATE=04.11.2025]