[ 526UREC20 ] Subject Accounting

Workload Mode of examination Education level Study areas Responsible person Coordinating university
6 ECTS Accumulative subject examination B2 - Bachelor's programme 2. year Business Administration Dennis Hilgers Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme Business Informatics 2022W
Objectives Students know the functioning of full and marginal (cost) accounting and gain insights in cost management. They are familiar with the relationship between internal and external accounting and know the principles of accounting according to “Austrian GAAP” (UGB).
Subject 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)

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

Subordinated subjects, modules and lectures