KS cost accounting

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Workload Education level Study areas Responsible person Hours per week Coordinating university
4 ECTS (*)W_ULG1 - (*)Weiterbildung ULG 1. Jahr Business Administration Univ.-Prof. Dr. Helmut PERNSTEINER 3 hpw Johannes Kepler University Linz
Detailed information
Original study plan Post graduate programme Financial Management 2017W
Objectives The students understand the fundamentals of cost accounting and acquire basic knowledge of national and international accounting.
  • Purpose and instruments of cost accounting
  • Limits of cost and performance calculation
  • Annual financial statements
  • Valuation and content of the balance sheet
  • Notes to the individual items in the balance sheet
  • Profit and loss account
  • Attachment
  • Exam
  • Publication
  • Group accounting
  • Controlling and international accounting
  • Convergence of accounting and influencing factors
  • Internationalization of accounting
  • IASB framework
Criteria for evaluation successful completion of an exam
Methods Presentation of course Content and practice using examples
Language German
Study material (*)Vortragsskriptum
Changing subject? No
On-site course
Maximum number of participants -
Assignment procedure Direct assignment