[ 526BWGT13 ] Subject Concepts of Business Administration

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Workload Mode of examination Education level Study areas Responsible person Coordinating university
6 ECTS Accumulative subject examination B1 - Bachelor's programme 1. year Business Administration Dennis Hilgers Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme Business Informatics 2016W
Objectives Students acquire basic knowledge of business administration. They are familiar with the principles of double-entry bookkeeping and the basics of the annual financial statements. Furthermore, the students are able to distinguish between internal and external corporate accounting. They understand the function of cost accounting in corporate domain and the contribution of full and direct costing for decision making in organizations.
Subject Introduction to Business Administration:
Business administration as an academic discipline, Businesses as a scientific object, operational value cycle, introductory presentation of managerial and entrepreneurial functions.

Foundation (legal form, accounting obligations, establishing balance); accounting current business transactions (e.g. transactions which are/ are not recognised in cash, profit/loss rationality), acquisitions and transfers - from the current accounts on the balance sheet (fixed assets, current assets, provisions, liabilities, accruals, statements of accounts).

Cost Accounting:
Basic insights into cost accounting, historic cost accounting at full cost, partial areas of cost accounting, cost type accounting (breakdown of cost elements, detection of selected cost, implementation of cost accounting), cost center accounting (creation of cost centers, implementation of cost center accounting), primary cost allocation (internal activity allocation, creation of costing records), cost accounting, actual cost to part costs, characteristics and tasks of costing; selected fields of direct costing.

Further information none
Subordinated subjects, modules and lectures