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[ 390BSMEFCAK26 ] KV (*)Financial and Cost Accounting
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(*) Leider ist diese Information in Deutsch nicht verfügbar.
Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
3 ECTS M1 - Master 1. Jahr Wirtschaftsinformatik Dorothea Greiling 2 SSt Johannes Kepler Universität Linz
Detailinformationen
Quellcurriculum Masterstudium Digital Energy Solutions 2026W
Lernergebnisse
Kompetenzen
(*)Students acquire knowledge in the field of financial and cost accounting and the fundamentals of management accounting. In particular, they learn about the functions of accounting and how it can be used as a basis for business decisions and for control purposes.

  • Introduction to bookkeeping
  • Asset and capital values on a balance sheet
  • Determination of profit or loss
  • Introduction to cost and management accounting and conceptual fundamentals
  • Direct costs and allocation for indirect costs
  • Cost accounting and decision-making
Fertigkeiten Kenntnisse
(*)
  • Using the correct terminology, explain the basic principles of financial and cost or management accounting and their main functions, and explain the various instruments and methods in the context of their application.
  • Make decisions based on the instruments and methods learned.
  • Critically examine the instruments and methods learned.
(*)
  • Reproduce, define, and recognize the fundamental concepts of accounting.
  • Compare the various instruments and methods learned and explain different application situations.
  • Perform calculations and apply the instruments and methods learned in accordance with the business situation.
  • Independently decide on the use of certain instruments and thus provide suitable information for management decisions.
Beurteilungskriterien (*)Students can earn 45 points in a final or retry exam. In addition, students complete an interactive element (e.g., case studies, reflection tasks, presentations, or discussions), in which they can earn two points that are included in the overall assessment, if the exam is passed.

Overall assessment:

  • ≥ 40 points: Sehr Gut
  • 35-39.5 points: Gut
  • 30-34.5 points: Befriedigend
  • 23-29.5 points: Genügend
  • < 23 points: Nicht Genügend
Lehrmethoden (*)
  • Information input by the instructor, supported by appropriate media, especially slides and literature
  • Joint, instructor and students, and/or independent practical application of the acquired knowledge using examples
Abhaltungssprache Englisch
Literatur (*)
  • Slides
  • Atrill, P. & McLaney, E., 2022, Accounting and finance for non-specialists, 12th Edition, Pearson Education.
Lehrinhalte wechselnd? Nein
Präsenzlehrveranstaltung
Teilungsziffer 35
Zuteilungsverfahren Zuteilung nach Vorrangzahl