040038 VO Cost Accounting (2021W)
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Herzlich willkommen und viel Erfolg!
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
Details
Language: German
Examination dates
Tuesday
25.01.2022
15:00 - 16:30
Digital
Tuesday
22.02.2022
15:00 - 16:30
Digital
Monday
25.04.2022
15:00 - 16:30
Digital
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
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
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 costingMethod: 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