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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.
Accounting:
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.
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