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Financial statements and cost accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Financial statements and cost accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Tourism-Management, Bachelor, ASPO 01.10.2008
Module code: BAITM-220
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
8V (8 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
10
Semester: 2
Mandatory course: yes
Language of instruction:
German
Assessment:
Written examination

[updated 20.03.2010]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BAITM-220 International Tourism-Management, Bachelor, ASPO 01.10.2008 , semester 2, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
120 class hours (= 90 clock hours) over a 15-week period.
The total student study time is 300 hours (equivalent to 10 ECTS credits).
There are therefore 210 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BAITM-110 Fundamantals of business administration and tourism management


[updated 20.03.2010]
Recommended as prerequisite for:
BAITM-310 Annual accounts and corporate taxation


[updated 20.03.2010]
Module coordinator:
Prof. Dr. Michael Zell
Lecturer:
Prof. Dr. Günter Pochmann
Prof. Dr. Michael Zell


[updated 20.03.2010]
Learning outcomes:
This course aims to teach students the fundamentals of accounting policies as provided for in German trade and tax laws (financial accounting) and to develop an understanding of the basic process of cost accounting (management accounting). The course is a pre-requisite for more advanced courses in accounting and aims to raise student awareness of the special features of tourism accounting and finance.

[updated 20.03.2010]
Module content:
Financial accounts
 - Fundamentals of accounting theory
 - Recognition
 - Measurement
Cost accounting
 - Cost classification (systematization and description of cost categories)
 - Cost-centre accounting (cost allocation sheet and internal cost allocation procedures)
 - Cost-unit accounting (unit-of-output costing and cost-unit period accounting)

[updated 20.03.2010]
Teaching methods/Media:
The course comprises lectures, problem-solving and case studies.

[updated 20.03.2010]
Recommended or required reading:
Bieg, H./ Kußmaul. H.: Externes Rechnungswesen, München 2003
Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden 2002
Däumler, K.-D., Grabe, J.: Kostenrechnung 1, 8. Aufl., nbw Verlag, Herne/Berlin, aktuelle Auflage
Horngren, C.T., Foster, G., Dater, S.M.: Cost Accounting – A Managerial Emphasis, Prentice Hall, Upper Saddle River (NJ), latest edition

[updated 20.03.2010]
 
[Fri May  3 23:44:25 CEST 2024, CKEY=ibuka, BKEY=itm, CID=BAITM-220, LANGUAGE=en, DATE=03.05.2024]