Inhalt

[ 572BWEFKORK15 ] KS Cost Accounting

Versionsauswahl
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
2 ECTS B1 - Bachelor's programme 1. year Business Administration Sonja Prell-Leopoldseder 1 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)keine
Original study plan Bachelor's programme Business and Economics 2015W
Objectives Content of the course „Principles of Cost Accounting” is basically the table of accounting contents of business colleges (Handelsakademien und HBLA) and tourism schools. The course’s main target is to impart basic knowledge of cost accounting fundamentals as well as the setup of the cost accounting system. After attending this lecture, students should be capable to understand cost calculation techniques and use the theoretical input provided to solve problems and assignments.
Subject
  • 1. Chapter: Cost accounting fundamentals
  • 2. Chapter: Cost accounting based on full costing for production industry
    • Cost element accounting
    • Cost center accounting
    • Cost unit accounting
  • 3. Chapter: Cost accounting based on direct costing for production industry
    • Aims and purpose of cost accounting based on direct costing
    • Direct Costing including assignments (such as pricing decisions, break-even-analysis, product programming)
Criteria for evaluation Written final exam: 45 minutes, which equals 45 possible points.

In order to pass students need a minimum of 23 points of the final exam (50%).

Methods Theoretical basics as well as a case study will be explained through the lecturer. Students will be capable to use the theoretical input provided to solve problems and assignments.
Language German
Study material Sonja Prell-Leopoldseder: Grundlagen der Kostenrechnung – Eine Einführung in die Theorie und Praxis der Kostenrechnung, Linde Verlag Wien 2010

Reductions for students in the book-store of the students council (ÖH-Shop) or at Thalia.

Changing subject? No
Further information For further information please have a look at the information sheet "Kurs Kostenrechnung" which you find at the homepage of the Department for Controlling and Consulting: www.controlling.jku.at
Corresponding lecture (*)Studierende, die ihre Reifeprüfung im Rahmen des Lehrplanes von kaufmännischen höheren Schulen oder von höheren Lehranstalten für wirtschaftliche Berufe, für Tourismus, für Mode und Bekleidungstechnik sowie für künstlerische Gestaltung innerhalb der letzten 6 Jahre ab Antragstellung abgelegt haben, erhalten den Kurs Kostenrechnung jedenfalls anerkannt. Sonstige Prüfungen werden im Einzelfall nach Maßgabe der Gleichwertigkeit anerkannt.
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority
MuSSS
This course is additionally offered in the following versions:
 
MuSSS Linz    
MuSSS Linz
Number obligatory dates     0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0    
MuSSS assistance     Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath    
Number participants (min/max)     25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200 25 / 200    
Course fee     € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00    
Online materials and media    

Compulsory and optional homework-exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

Compulsory and optional homework-exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

Compulsory and optional homework-exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

Compulsory and optional homework-exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

Compulsory and optional homework-exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The first homework must be submitted within the first week of the course. Students who do not submit the first homework punctually, will be deregistered from the course. Only student who submit two of the compulsary homework examples on the due date are permitted to the exams. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

   
Book from onlineshop     Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop, available from course assignment Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop, available from course assignment Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop, available from course assignment Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop, available from course assignment Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop, available from course assignment Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop, available from course assignment Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop, available from course assignment Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 at ÖH-Shop Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00 Grundlagen der Kostenrechnung (2010 - Prell-Leopoldseder - Linde Verlag), available at the price of € 28,00    
Dates    
DayDateTimeRoomTopic
Fri20.11.201512:00 - 13:30HS 16
Fri20.11.201512:00 - 13:30HS 7
Mon01.02.201613:15 - 14:00div. HSNachklausur
DayDateTimeRoomTopic
Mon01.02.201613:15 - 14:00div. HSSchlussklausur
Wed04.05.201610:00 - 10:45HS 2
Wed04.05.201610:00 - 10:45HS 16
DayDateTimeRoomTopic
Wed20.04.201615:30 - 18:00HS 14
Wed04.05.201610:00 - 10:45HS 2
Wed04.05.201610:00 - 10:45HS 16
Sat02.07.201610:00 - 10:45HS 15
Sat02.07.201610:00 - 10:45HS 1Nachklausur
Sat02.07.201610:00 - 10:45HS 16
DayDateTimeRoomTopic
Sat02.07.201610:00 - 10:45HS 1
Sat02.07.201610:00 - 10:45HS 15
Sat02.07.201610:00 - 10:45HS 16
Mon05.09.201617:15 - 18:15HS 1Nachklausur
DayDateTimeRoomTopic
Mon05.09.201617:15 - 18:15HS 1Schlussklausur
Fri18.11.201615:15 - 16:00div. HSNachklausur
DayDateTimeRoomTopic
Wed09.11.201617:30 - 18:30MZ 005BPräsenztermin
Fri18.11.201615:15 - 16:00div. HSSchlussklausur
Wed01.02.201713:45 - 14:30div. HSNachklausur
DayDateTimeRoomTopic
Wed01.02.201713:45 - 14:30HS 1Schlussklausur
Wed01.02.201713:45 - 14:30HS 16
Wed01.02.201713:45 - 14:30HS 2
Wed01.02.201713:45 - 14:30HS 7
Thu04.05.201709:45 - 12:15HS 1
Thu04.05.201709:45 - 12:15HS 16
Thu04.05.201709:45 - 12:15HS 2
DayDateTimeRoomTopic
Thu04.05.201709:45 - 12:15HS 16Schlussklausur
Thu04.05.201709:45 - 12:15HS 1
Thu04.05.201709:45 - 12:15HS 2
Mon03.07.201709:30 - 12:00HS 16
Mon03.07.201709:30 - 12:00HS 15
Mon03.07.201709:30 - 12:00HS 1
Mon03.07.201709:30 - 12:00HS 7Nachklausur
DayDateTimeRoomTopic
Tue05.09.201709:00 - 11:30HS 1Schlussklausur
Tue05.09.201709:00 - 11:30HS 15
Tue05.09.201709:00 - 11:30HS 16Schlussklausur
Mon20.11.201718:30 - 19:15HS 1Nachklausur
DayDateTimeRoomTopic
Mon20.11.201718:30 - 19:15HS 1Schlussklausur
Thu01.02.201809:45 - 10:30HS 15Nachklausur
Thu01.02.201809:45 - 10:30HS 2Nachklausur
Thu01.02.201809:45 - 10:30HS 7Nachklausur
Thu01.02.201809:45 - 10:30HS 1Nachklausur
Thu01.02.201809:45 - 10:30HS 16Nachklausur
DayDateTimeRoomTopic
Thu01.02.201809:45 - 10:30HS 1Schlussklausur
Thu01.02.201809:45 - 10:30HS 15Schlussklausur
Thu01.02.201809:45 - 10:30HS 16Schlussklausur
Thu01.02.201809:45 - 10:30HS 2Schlussklausur
Thu01.02.201809:45 - 10:30HS 7Schlussklausur
Fri04.05.201810:00 - 10:45HS 1
Fri04.05.201810:00 - 10:45HS 16
DayDateTimeRoomTopic
Fri04.05.201810:00 - 10:45Schlussklausur
Mon02.07.201809:45 - 10:30Nachklausur
DayDateTimeRoomTopic
Mon27.08.201816:00 - 19:00MZ 412A
Mon03.09.201815:45 - 16:30Schlussklausur
Mon19.11.201819:00 - 20:30HS 7
Mon19.11.201819:00 - 20:30HS 16
Mon19.11.201819:00 - 20:30HS 1
Mon19.11.201819:00 - 20:30HS 15
DayDateTimeRoomTopic
Mon19.11.201819:00 - 20:30HS 16
Mon19.11.201819:00 - 20:30HS 15
Mon19.11.201819:00 - 20:30HS 1Schlussklausur
Mon19.11.201819:00 - 20:30HS 7
Fri01.02.201912:00 - 13:00HS 2
Fri01.02.201912:00 - 13:00HS 16
Fri01.02.201912:00 - 13:00HS 15
Fri01.02.201912:00 - 13:00HS 1
Fri01.02.201912:00 - 13:00HS 7Nachklausur
DayDateTimeRoomTopic
Fri01.02.201912:00 - 13:00HS 1
Fri01.02.201912:00 - 13:00HS 15
Fri01.02.201912:00 - 13:00HS 16
Fri01.02.201912:00 - 13:00HS 2
Fri01.02.201912:00 - 13:00HS 7Schlussklausur
Fri26.04.201911:15 - 12:00HS 1
Fri26.04.201911:15 - 12:00HS 16
DayDateTimeRoomTopic
Fri26.04.201911:15 - 12:00HS 1
Fri26.04.201911:15 - 12:00HS 16
Fri26.04.201911:15 - 12:00Schlussklausur
Mon01.07.201910:00 - 10:45HS 7
Mon01.07.201910:00 - 10:45HS 2
Mon01.07.201910:00 - 10:45HS 15
Mon01.07.201910:00 - 10:45HS 10
Mon01.07.201910:00 - 10:45HS 16
Mon01.07.201910:00 - 10:50Nachklausur
DayDateTimeRoomTopic
Mon01.07.201910:00 - 10:45HS 16
Mon01.07.201910:00 - 10:45HS 7
Mon01.07.201910:00 - 10:45HS 2
Mon01.07.201910:00 - 10:45HS 15
Mon01.07.201910:00 - 10:45HS 10
Mon01.07.201910:00 - 10:45Schlussklausur
Fri30.08.201911:15 - 12:00HS 7
Fri30.08.201911:15 - 12:00HS 2
Fri30.08.201911:15 - 12:00HS 16
Fri30.08.201911:15 - 12:00Nachklausur
DayDateTimeRoomTopic
Fri30.08.201911:15 - 12:00HS 16
Fri30.08.201911:15 - 12:00HS 7
Fri30.08.201911:15 - 12:00HS 2
Fri30.08.201911:15 - 12:00Schlussklausur