Universität Wien

040064 VO Cost Accounting (2023S)

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

Herzlich willkommen und viel Erfolg!
Moodle

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).
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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Tuesday 07.03. 13:15 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 14.03. 13:15 - 14:45 Digital
  • Tuesday 21.03. 13:15 - 14:45 Digital
  • Tuesday 28.03. 13:15 - 14:45 Digital
  • Tuesday 18.04. 13:15 - 14:45 Digital
  • Tuesday 25.04. 13:15 - 14:45 Digital
  • Tuesday 02.05. 13:15 - 14:45 Digital
    Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 09.05. 13:15 - 14:45 Digital
    Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 16.05. 13:15 - 14:45 Digital
    Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 23.05. 13:15 - 14:45 Digital
    Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 06.06. 13:15 - 14:45 Digital
    Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 13.06. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 20.06. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 27.06. 13:15 - 14:45 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.
The lecture will be held digitally in Moodle, in addition in May and June in classroom. In the units in classroom
you will work through the most important contents of the lecture, that are explained in the videos on moodle. Furthermore, we will discuss the answers of the exercise sheets. For the correct understanding it is essential that the participants work through the exercise sheets on their own. The first part of the exercise sheets contains already acquired teaching contents, the second part contains examples of previous exams. In addition to prepare for the examinations, there will be a mock exam and an online review session before the first exam.

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

Assessment and permitted materials

update from 17.10.2023: You can write the exam either ONLINE IN CLASS ROOM (bring your own laptop/notebook) or ON PAPER IN CLASS ROOM.
If you decide for the paper version, kindly send an email to veronika.moser@univie.ac.at (additionally to the u:space registration) by 9 Nov 2023 (for the exam on 14 Nov 2023).
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Written examination. It lasts 90 minutes and includes calculation examples (about two-thirds) and verbal questions (about one-third). The exam is an open book exam, you may use all records, but do not expect too much of this. The exam is planned to be held in the lecture room, but could also be provided online on 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, 3rd ed, Munich 2017;

Küpper/Friedl/Hofmann/Pedell, Übungsbuch zur Kosten- und Erlösrechnung, 7th ed. 2017;

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

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

Association in the course directory

Last modified: Tu 17.10.2023 11:47