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Managerial Accunting

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Prüfungsnummer(n)

2845940

Pflicht-/Wahlpflichtfach

Pflichtfach

Art der Lehrveranstaltung

Vorlesung

Sprache

Englisch

Lehrende(r)

Prof. Dr. Nicolas Warkotsch

Fakultät(en)

School of Business

Wird gehalten

Wintersemester

Credits

5 ECTS

Semesterwochenstunden

4 Credit Hours

Art des Leistungsnachweises

Klausur

Dauer der Klausur

120 minutes

Benotung

Kommanote

Zulassungsvoraussetzungen
For students with prior knowledge in:
• Fundamentals in Business
• Introduction to Finance and Financial Accounting

Objectives

 

With a strong international focus, this course provides definitive coverage of established and contemporary issues within management and cost accounting.
Drawing on the latest research and surveys, the course brings technical and theoretical concepts to life through extensive use of real-world examples and case studies.

Content

 
  • Management and Cost Accounting Fundamentals
  • Accounting Information for decision making
  • Planning and Budgetary Control Systems
  • Management Control Systems and Performance Measurement
  • Emerging Management Accounting Issues     

Recommended readings

 
  • Script
  • Current scientific articles
Additional readings:
 
  • Garrison, Noreen, Brewer: Managerial Accounting, 13th ed., Berkshire 2010
  • Seal, Rohde, Garrison, Noreen: Management Accounting, 5th ed., Berkshire 2016
  • Hilton, Maher, Selto: Cost Management, Strategies for Business Decisions, New York 2008
  • Hilton:Managerial Accounting, 10thed., New York 2013
  • Bhimani, Horngren, Datar, Foster: Management and Cost Accounting, 6th ed., 2015
  • Horngren, Datar, Foster, Rajan, Ittner: Cost Accounting, A Management Emphasis, 15th ed., London 2014
  • MznLnx: Exam Prep for Cost Management: Stratagies for Business Decisions by Hilton, Maher & Selto, 3rd ed., 2009

Workload and Breakdown of Credits

 

5 ECTS x 30 hours = 150 hours, combined out of the following:

  • Course attendance: 60 hours
  • Preparation / homework / self-study : 70 hours
  • Exam preparation: 20 hours
  • Exam time: 120 minutes

Teaching and Learning Methods

 
  • Interactive lectures
  • Collaborative exercises
  • Clicker assessment systems

Download

 
Managerial-Accounting.pdf (120,0 KB)