Cost Accounting

Affiliation to semester	3
Duration	1 semester
State of the module	Compulsory module
Frequency of offering	Each semester
ECTS)	5
Hours of compulsory in credit hours	4
Learning outcome / competencies	Having completed the module, students are able to recognise the significance of cost accounting and differentiate it from external accounting, understand and use basic cost accounting terminology, apply the usual cost accounting systems, interpret cost accounting results and apply them to decision-making situations, understand the fundamentals of budgeting and variance analysis in companies.
Level	1b
Necessary requirements	None
Recommended requirements	BIB2.1 Financial Accounting
Method of examination (applicable are §§ 9-14 RStPO)	Written exam or written exam (70%) and one intra-module examination (30%) The terms of the module examination will be fixed (in writing) at the beginning of the lecture period and will be announced to the students at the beginning of the lecture period. If the module examination consists of more than one component, the principle of compensability applies.
Performance rating	Differentiated by grades
Corresponding Units	Cost Accounting (SL+Ü)

Unit 1

Name of the unit	Cost Accounting (SL+Ü)
Name of the corresponding module	BIB 3.1 Cost Accounting
Language	English
Rate of workload for the unit	150 hours of 60 minutes each
Rate of hours of compulsory in credit hours	4
Type of learning	Seminaristic teaching and tutorial
Content of the unit	Cost and Management Accounting Basic Cost Terms and Purposes Cost-Volume-Profit Analysis Job Costing Activity-Based Costing Budgets Variance Analysis Inventory Costing
Literature	Horngren, Charles; Foster, George; Datar, Srikant; Rajan, Madhav; Ittner, Chris: Cost Accounting, A Managerial Emphasis, Global Edition, Prentice Hall.