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Cost accounting:
Basics of cost accounting, full and partial cost accounting in manufacturing companies (cost type, cost center, cost unit unit accounting, cost unit time accounting, one-step contribution margin accounting, break-even analysis in a single-product company, determination of the lower price limit, decision on additional orders and on in-house production or external procurement, determination of the optimal production program, selected applications of contribution margin accounting)
Accounting:
The aim of this course is to provide a basic understanding of accounting, in particular of the systematics and function of accounting. The course contents are taught: Introduction to accounting (tasks, function, addressees and legal principles); definition and explanation of central terms; introduction to accounting systematics;
Structure and organisation of double-entry bookkeeping (from the opening to the closing balance sheet); the treatment of value-added tax; posting of current business transactions; basics of asset clearing; basic principles of closing entries
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