Cost Accounting, Group B
Management Accounting - and especially Cost Accounting - is traditionally one of the core elements of business administration studies. Inforamtion on costs and sales are at the heart of business decisions. Accounting can be seen as an "economic language" which should be mastered by every business manager.
Course code
ACCT301
Course type
BSc Course
Weekly Hours
2,0
ECTS
3.0
Term
HS 2019
Language
Deutsch
Lecturers
Prof. Dr. Dr. h.c. Juergen Weber
Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.
Course content
Three basic parts form the framework of the course:
- Case "more copy GmbH": This case serves as a platform for introducing the philosophy and selected basic mechanisms of cost accounting.
- Cost Accounting Systems.
- Innovative Systems of Management Accounting: In addition to the classical tools of cost accounting discussed in the two cases mentioned above, the course deals with innovative cost-planning-tools and other selected management-accounting systems like direct costing.
Class dates
| Date | Time |
|---|---|
| Thursday, 05.09.2019 | 08:00 - 11:15 |
| Wednesday, 18.09.2019 | 08:00 - 11:15 |
| Tuesday, 24.09.2019 | 08:00 - 11:15 |
| Thursday, 26.09.2019 | 08:00 - 11:15 |
| Wednesday, 02.10.2019 | 08:00 - 11:15 |
| Thursday, 10.10.2019 | 08:00 - 11:15 |
| Tuesday, 03.12.2019 | 10:00 - 11:00 |
| Monday, 16.12.2019 | 13:00 - 16:00 |
Learning outcomes
Application of fundamental cost accounting methods
Literature
Weber, J./Weißenberger, B.: Einführung in das Rechnungswesen, 9th edition, Stuttgart 2015
Exam
Exam (75%), In-class Cases (25%)