Inhalt

[ 515INURGKOK20 ] KS Basics in Cost Accounting

Versionsauswahl
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B1 - Bachelor's programme 1. year Business Administration Albert Traxler 2 hpw Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme (*)Betriebswirtschaftslehre 2020W
Objectives After completing the KS Grundlagen der Kostenrechnung, students are able to carry out cost element accounting, cost center accounting and cost unit accounting on full costs and direct costs basis, to determine the imputed profit and to use cost accounting as a control instrument for business decisions.
Subject
  • Introduction to cost accounting
  • Cost element accounting, cost center accounting, cost unit accounting
  • Short-term income statement
  • Full and direct cost accounting
  • Selected fields of application of direct cost accounting
Criteria for evaluation Written exam in the amount of 45 minutes and exercises.
Methods Lecture and examples for exercise
Language German
Study material Will be announced in the course
Changing subject? No
Further information Students who have passed their maturity examination within the curriculum of business secondary schools or higher education institutions for business, tourism, fashion and clothing technology as well as for artistic design within the last 6 years from the date of application get credited the KS Grundlagen der Kostenrechnung in any case. Other tests shall be recognized on a case-by-case basis in accordance with equivalence.
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority
MuSSS
This course is additionally offered in the following versions:
 
MuSSS O.C.    
MuSSS O.C.
Number obligatory dates     0 0 0 0 0    
MuSSS assistance     Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs    
Number participants (min/max)     25 / 100 25 / 100 25 / 100 25 / 100 25 / 100    
Course fee     € 0,00 € 0,00 € 0,00 € 0,00 € 0,00    
Online materials and media     The accompanying Moodle-course can be found on JKU Moodle. The accompanying Moodle-course can be found on JKU Moodle. The accompanying Moodle-course can be found on JKU Moodle. The accompanying Moodle-course can be found on JKU Moodle. The accompanying Moodle-course can be found on JKU Moodle.    
Book from onlineshop     Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00    
Dates    
DayDateTimeRoomTopic
Fri08.01.202112:45 - 16:15ZoomFragestunde
Mon11.01.202117:15 - 18:45ZoomSchlussklausur
Wed27.01.202117:15 - 20:30ZoomFragestunde
Fri29.01.202117:15 - 18:45ZoomNachklausur
DayDateTimeRoomTopic
Wed02.06.202117:15 - 20:30--Präsenztermin
Mon07.06.202117:15 - 18:30tbaHauptklausur
Wed23.06.202117:15 - 20:30--Präsenztermin
Mon28.06.202117:15 - 18:30tbaNachklausur
DayDateTimeRoomTopic
Wed01.09.202116:15 - 19:45OnlineFakultativer Präsenztermin
Mon06.09.202117:15 - 18:45OnlineSchlussklausur
Tue14.09.202111:00 - 12:00OnlineKlausureinsicht
Thu16.09.202116:15 - 18:00OnlineFakultativer Präsenztermin
Tue21.09.202117:15 - 18:45OnlineNachklausur
DayDateTimeRoomTopic
Tue07.12.202117:15 - 20:30Online - ZoomFragetermin
Mon13.12.202117:15 - 19:45Online - ZoomSchlussklausur
Mon10.01.202217:15 - 20:30Online - ZoomFragetermin
Mon17.01.202217:15 - 19:45Online - ZoomNachklausur
DayDateTimeRoomTopic
Thu19.05.202215:30 - 18:45HS 10Präsenztermin
Tue31.05.202219:00 - 21:30siehe MoodleSchlussklausur
Mon13.06.202218:00 - 19:00HF 9901Klausureinsicht
Thu23.06.202216:15 - 19:45HS 19Präsenztermin
Mon27.06.202217:15 - 19:45siehe MoodleNachklausur
Thu07.07.202216:00 - 17:00HF 9904