Modulhandbuch (Module manual)

M.184.3237 MA 2: Cost Accounting
(MA 2: Cost Accounting)

Koordinator (coordinator):	Prof. Dr. Michael Ebert
Ansprechpartner (contact):	Marina Köllermeyer (marina.koellermeyer[at]wiwi.upb.de)
Credits:	5 ECTS
Workload:	150 Std (h)
Semesterturnus (semester cycle):	SoSe
Studiensemester (study semester):	3-6
Dauer in Semestern (duration in semesters):	1

Lehrveranstaltungen (courses):
	Nummer / Name (number / title)	Art (type)	Kontaktzeit (contact time)	Selbststudium (self-study)	Status (P/WP) (status)	Gruppengröße (group size)
a)	K.184.32371 / MA2: Cost Accounting		30 Std (h)	45 Std (h)	P
b)	K.184.32372 / MA2: Übung Cost Accounting		30 Std (h)	45 Std (h)	P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Keine

Empfohlene Voraussetzungen (prerequisites):
M.184.1202 Taxation, Accounting & Finance

Inhalte (short description):
The course consists of a weekly lecture and a weekly practice session. The lecture starts with the semester. The course focuses on how cost accounting helps managers make better decisions. It introduces basic concepts (such as fixed and variable costs, cost functions, budgets), analyses (such as Cost-Volume-Profit analysis, Budget-Variance analysis), uses (for example in capacity and pricing decisions) and procedures of cost accounting (for example job costing, ABC, process costing, budgeting). Cost accounting is presented through interactive lectures and practice sessions as an integral part of any enterprises‘ decision-making process. The final exam is a written exam, which will be scheduled centrally in the regular examination period. During the semester participants have the opportunity to acquire bonus points which count towards total points in the final exam. The procedure for bonus points depends on the size of the course (number of participants). For example, bonus could be given for successful completion of PANDA quizzes spread over the semester or for presentations during practice sessions.

Inhalte (short description):

The course consists of a weekly lecture and a weekly practice session. The lecture starts with the semester.

The course focuses on how cost accounting helps managers make better decisions. It introduces basic concepts (such as fixed and variable costs, cost functions, budgets), analyses (such as Cost-Volume-Profit analysis, Budget-Variance analysis), uses (for example in capacity and pricing decisions) and procedures of cost accounting (for example job costing, ABC, process costing, budgeting).
Cost accounting is presented through interactive lectures and practice sessions as an integral part of any enterprises‘ decision-making process.

The final exam is a written exam, which will be scheduled centrally in the regular examination period. During the semester participants have the opportunity to acquire bonus points which count towards total points in the final exam. The procedure for bonus points depends on the size of the course (number of participants). For example, bonus could be given for successful completion of PANDA quizzes spread over the semester or for presentations during practice sessions.

Lernergebnisse (learning outcomes):

Fachkompetenz Wissen (professional expertise):
Studierende... appreciate cost accounting as an integral part of a company’s decision making process. know basic concepts, analyses, uses and procedures associated with cost accounting. understand how managerial decisions endogenously create a demand for cost-related information and thus for cost accounting.
Fachkompetenz Fertigkeit (practical professional and academic skills):
Studierende... are able to identify specific information requirements for particular managerial decisions. know how to use cost accounting in order to support management decisions. understand different cost accounting systems and are able to compare them.
Personale Kompetenz / Sozial (individual competences / social skills):
Studierende... work together in self appointed teams in order to reinforce and discuss the course contents. take an active part in lectures, practice sessions and their self-defined study groups. push the discussion in class and present their own solutions to problem sets to be discussed in practice sessions.
Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
Studierende... are able to apply the course subject matter to managerial decision problems and develop specific solutions.

Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
	Art der Prüfung (type of examination)	Umfang (extent)	Gewichtung (weighting)
a)	Klausur	90 Minuten	100.00 %

Studienleistung / qualifizierte Teilnahme (module participation requirements)
Nein

Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
Keine

Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist

Gewichtung für Gesamtnote (calculation of overall grade)
Das Modul wird mit der doppelten Anzahl seiner Credits gewichtet (Faktor: 2)

Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)
B.Sc. International Business Studies, B.Sc. Wirtschaftsinformatik, B.Sc. Wirtschaftswissenschaften B.Sc. Wirtschaftswissenschaften B.Sc. International Business Studies B.Sc. Wirtschaftsinformatik B.Ed. Lehramt an Berufskollegs B.Sc. Sportökonomie

Umfang QT (participation requirements):

Lernmaterialien, Literaturangaben (learning material, literature):
• Horngren, C.T., S.M. Datar, M.V. Rajan: Cost Accounting, 14th edition, Pearson Education Ltd., Harlow, 2012.

Teilnehmerbegrenzung (participant limit):
Keine

Sonstige Hinweise (additional information):

Zum Seitenanfang