Studienhandbuch | KV Financial and Cost Accounting

Inhalt

[ 390BSMEFCAK26 ] KV Financial and Cost Accounting

Workload	Education level	Study areas	Responsible person	Hours per week	Coordinating university
3 ECTS	M1 - Master's programme 1. year	Business Informatics	Dorothea Greiling	2 hpw	Johannes Kepler University Linz

Detailed information

Original study plan

Master's programme Digital Energy Solutions 2026W

Learning Outcomes

Competences
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

Skills	Knowledge
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.

Criteria for evaluation

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

Methods

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

Language

English

Study material

Slides
Atrill, P. & McLaney, E., 2022, Accounting and finance for non-specialists, 12th Edition, Pearson Education.

Changing subject?

On-site course
Maximum number of participants	35
Assignment procedure	Assignment according to priority