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Cost Accounting and the Basics of Management Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting and the Basics of Management Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Digital Business and IT, Bachelor, SO 01.10.2023
Module code: WINF-B23-310
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.
P460-0013
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.
2V+2U (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: 3
Mandatory course: yes
Language of instruction:
German
Assessment:
Exam

[updated 23.09.2025]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIB21-310 (P450-0290) Industrial Engineering, Bachelor, ASPO 01.10.2021 , semester 3, mandatory course
WINF-B23-310 (P460-0013) Digital Business and IT, Bachelor, SO 01.10.2023 , semester 3, 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):
WINF-B23-110 General Business Administration


[updated 10.07.2025]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Stefan Georg
Lecturer: Prof. Dr. Stefan Georg

[updated 24.07.2023]
Learning outcomes:
After successfully completing this module, students will:
• be able to describe and understand the tasks and structure of operational cost accounting
• be able to work on (simple) problems within the cost accounting system and find solutions
• be able to systematize cost types and calculate the amount of material costs, personnel costs, and imputed costs
• be able to perform internal cost allocation as part of cost center accounting using a cost allocation sheet.
• be able to perform cost unit calculations based on standard calculation methods
• be able to apply selected controlling tools such as simple and multi-level contribution margin accounting and interpret their results

[updated 23.09.2025]
Module content:
1. Basic concepts of accounting
2. Cost allocation principles
3. Structure of cost accounting systems
4. Cost element accounting (in particular personnel costs, material costs, depreciation)
5. Cost center accounting (in particular operating statement, internal cost allocation)
6. Cost object accounting (in particular division costing, surcharge calculation, joint cost allocation, price calculation)
7. Selected management accounting methods: Contribution costing (single-level and multi-level structure, areas of application)
 
  
The theoretical aspects of all topics will be presented in a logical order and consolidated through numerous exercises.

[updated 23.09.2025]
Teaching methods/Media:
Students will receive a catalog of questions, a catalog of exercises, and a complete schedule indicating which questions and exercises are to be prepared independently by the students using literature/sources during which week of the module.  The lecture will be supported digitally by detailed teaching materials (e.g., video files, audio files, learning snacks, specialist texts, quizzes, glossary), which will be made available via the university´s e-learning system. In the exercise session, the students´ solutions to extensive exercise questions will be discussed and open questions  answered. In other words, there will be no “traditional” frontal teaching, but instead students will be coached.

[updated 23.09.2025]
Recommended or required reading:
•       Georg, Stefan: Produktkalkulation, aktuelle Auflage
•       Georg, Stefan: Das Übungsbuch zur Kostenrechnung, aktuelle Auflage
•       Langenbeck, Jochen.: Kosten- und Leistungsrechnung, aktuelle Auflage
•       Wöltje, Jörg: Kosten- und Leistungsrechnung, aktuelle Auflage

[updated 23.09.2025]
 
[Thu Oct 16 11:40:02 CEST 2025, CKEY=wkugc, BKEY=winf, CID=WINF-B23-310, LANGUAGE=en, DATE=16.10.2025]