KS 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 |
| 4 ECTS |
(*)W_ULG1 - (*)Weiterbildung ULG 1. Jahr |
Business Administration |
Univ.-Prof. Dr. Helmut PERNSTEINER |
3 hpw |
Johannes Kepler University Linz |
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| 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.
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| Subject |
- 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
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| Criteria for evaluation |
successful completion of an exam
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| Methods |
Presentation of course Content and practice using examples
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| Language |
German |
| Study material |
(*)Vortragsskriptum
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| Changing subject? |
No |
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| On-site course |
| Maximum number of participants |
- |
| Assignment procedure |
Direct assignment |
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