Universität Wien

040038 VO Cost Accounting (2021W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
MIXED

Herzlich willkommen und viel Erfolg!
Moodle

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Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 04.10. 11:30 - 13:00 Digital
  • Tuesday 05.10. 15:00 - 16:30 Digital
  • Monday 11.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 12.10. 15:00 - 16:30 Digital
  • Wednesday 13.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 19.10. 15:00 - 16:30 Digital
  • Wednesday 20.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 28.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 03.11. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 09.11. 15:00 - 16:30 Digital
  • Tuesday 16.11. 15:00 - 16:30 Digital
  • Tuesday 23.11. 15:00 - 16:30 Digital
  • Tuesday 30.11. 15:00 - 16:30 Digital
  • Tuesday 07.12. 15:00 - 16:30 Digital
  • Tuesday 14.12. 15:00 - 16:30 Digital
  • Tuesday 11.01. 15:00 - 16:30 Digital
  • Tuesday 18.01. 15:00 - 16:30 Digital

Information

Aims, contents and method of the course

The class provides an overview of essential sub-areas of cost and revenue accounting. Based on numerous examples, the course covers as examination material the following topics:

1. Cost and revenue accounting as part of accounting and corporate accounting
2. Components of cost and revenue accounting
2.1. Costing (cost object unit accounting)
2.2. Cost center accounting
2.3. Cost type accounting
2.4. Short-term income statement
3. Cost and revenue accounting systems
3.1. Analysis of cost and revenue accounting systems
3.2. Full cost accounting
3.3. Marginal plan costs and contribution margin calculation
3.4. Activity-based costing and process cost accounting
3.5. Target costing

Method: the lectures (in the form of recorded videos) are based on the lecture notes. Interactive exercises and question hours are further provided online. The lecture notes and previous exams, and exams with solutions are accessible via the e-learning platform Moodle if you have registered for the class.

Please note the current hygiene regulations. You can access them here on an ongoing basis:
https://www.bmbwf.gv.at/Themen/HS-Uni/Aktuelles/2020_09_30.html

Assessment and permitted materials

Written examination. It lasts 90 minutes and includes calculation examples (about two-thirds) and verbal questions (about one-third). The exam takes place online and is an open book exam via Moodle.

A separate registration is required for each start. You can register for the exam as soon as you have completed the STEOP. Please note the following general rule: anyone who does not appear for the exam without timely deregistration will be blocked for the next exam date unless the person immediately submits a medical certificate of a short-term illness.

Minimum requirements and assessment criteria

Forty-five points can be achieved in the examination. The grading scale is 22.5 points 4; from 27 points: 3, from 33 points: 2, from 39 points: 1.

Examination topics

The examination material includes the lectures' content and the exercises, i.e., precisely the material developed in lectures and exercises.

Reading list

Friedl/Hofmann/Pedell, Kostenrechnung. Eine entscheidungsorientierte Einführung, München 2010; Küpper/Friedl/Hofmann/Pedell, Übungsbuch zur Kosten- und Erlösrechnung, 7. Aufl. 2017;

Coenenberg/Fischer/Günther, Kostenrechnung und Kostenanalyse, 9. Aufl. 2016;

Schweitzer/Küpper/Friedl/Hofmann/Pedell, Systeme der Kosten- und Erlösrechnung, 11. Aufl. 2016.

Association in the course directory

Last modified: Fr 12.05.2023 00:12