[ 515INURGKOK20 ] KS Basics in Cost Accounting
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(*) Unfortunately this information is not available in english. |
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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 |
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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.
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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
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Criteria for evaluation |
Written exam in the amount of 45 minutes and exercises.
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Methods |
Lecture and examples for exercise
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Language |
German |
Study material |
Will be announced in the course
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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.
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On-site course |
Maximum number of participants |
200 |
Assignment procedure |
Assignment according to priority |
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MuSSS O.C. 2023SS3 |
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Number obligatory dates |
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0 |
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MuSSS assistance |
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Astrid Horejs |
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Number participants (min/max) |
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25 /
100 |
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Course fee |
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€ 0,00 |
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Online materials and media |
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The accompanying Moodle-course can be found on JKU Moodle. |
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Book from onlineshop |
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Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00, available from course assignment |
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Dates |
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Day | Date | Time | Room | Topic |
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Fri | 01.09.2023 | 12:45 - 16:15 | HF 9901 | Präsenztermin (Freiwillig) | Mon | 04.09.2023 | 17:15 - 18:45 | HS 1 | Schlussklausur | Mon | 18.09.2023 | 17:15 - 17:45 | HF 9905 | Einsicht | Fri | 22.09.2023 | 12:45 - 16:15 | HF 9901 | Präsenztermin (Freiwillig) | Mon | 25.09.2023 | 17:15 - 18:45 | HS 10 | Nachklausur | |
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