Universität Wien

040038 VO Cost Accounting (2023W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Herzlich willkommen und viel Erfolg!
Moodle

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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Wednesday 11.10. 15:00 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 18.10. 15:00 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 08.11. 15:00 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 22.11. 15:00 - 16:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 29.11. 15:00 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 06.12. 13:15 - 16:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 13.12. 15:00 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

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 lecture will be held in classroom from October to December. It is highly recommended to attend the lectures and to participate actively at the exercises. After each lecture unit, additional exercises will be provided on Moodle.

Assessment and permitted materials

Written examination. It lasts 90 minutes and it includes, above all, calculation examples from the subject areas covered in the lecture, as well as interpretations of the individual results.

The exam takes place in classroom.

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.

The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).

Minimum requirements and assessment criteria

90 points can be achieved in the exam. It is assessed positively from 45.5 points.

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, 4th ed, Munich 2022.

Association in the course directory

Last modified: Tu 16.04.2024 10:25