101-158-IO-01 Cost Accounting
Study program: | Business Administration (B.Sc.) |
Academic level and semester: | Bachelor, 2nd semester |
ECTS credits/workload per semester: | 4 / 100 |
Contact hours per week/contact hours per semester: | 4 / 45 |
Type/Teaching method: | Lecture |
| Language of instruction: | English |
Frequency: | Every semester |
Lecturer: | Prof. Dr. Daniela Fischer |
Content: | This course deals with the follwing topics: Chapter 1: Introduction to Cost Terms and Purposes Chapter 2: Determining How Costs Behave Chapter 3: Cost-Volume-Profit Analysis Chapter 4: Job Costing vs. Process Costing Chapter 5: Allocation of Support-Department Costs & Common Costs Chapter 6: Activity-Based Costing Chapter 7: Decision Making and Pricing Chapter 8: Cost Allocation: Joint Products |
Textbooks: | Textbook: Horngren‘s Cost Accounting. A Managerial Emphasis, 17th Global edition, Pearson 2021, Lecture notes including exercises |
| Recommended for: | Undergraduate exchange students |
| Prerequisites: | Background in Business/Economics, basic knowledge of Financial Accounting is helpful |
Restrictions: | None |
Assessment: | Written exam |