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Introduction to Management
Classification
- Course for Bachelor-Students, taught by Prof. Gillenkirch and student tutors.
- The course relates to the compulsory module WIWI-B-01007-AC Kosten- und Leistungsrechnung.
Contents
- Introduction in Management Accounting
- Concepts
- Cost Type Calculation
- Cost Center Accounting
- Cost Object Accounting
- Income Statement
- System of Cost Accounting
Examination
- 60 minutes written exam
- First exam immediately after the end of the lecture period, second exam before the beginning of the lecture period of the following semester
- Passing the exam will give you 5 credit points (ECTS) for the Module WIWI-B-01007-AC Kosten- und Leistungsrechnung
Lecture and Exercise
- 2 hours per week lecture (Prof. Gillenkirch) and 2 hours per week tutorial exercises (student tutors)
- In the tutorials, solutions to exercises are derived and discussed in small groups.
Materials
- You will find a set of slides for the lecture in Stud.IP.
- The Textbook for the lecture is Friedl, Hofmann & Pedell: Kostenrechnung. eine entscheidungsstheoretische Einführung, latest edition.
Contact
- Please adress questions about contents and examination to: Lars Schmiemann
- Please adress general questions (course times and rooms, where to find information, etc.): Monika Schramm