Introduction to Accounting
level of course unit
Learning outcomes of course unit
Graduates are able to identify and apply the fundamentals and concepts of external and internal accounting as well as identify fundamentals and concepts of balance and P/L, create and analyze cost calculations and income statements (full-cost accounting and direct costing) and classify the controlling instruments of planning, reporting and the deviation analysis within the process model of an energy-management company.
prerequisites and co-requisites
Students learn about basic concepts, tasks and goals of accounting and finance.
Emphasis is on the fundamentals of external accounting (balance: tasks, structure and profit and loss statement and the correlation between balance and P/L) and the fundamentals of internal accounting (tasks related to cost
accounting, cost-type accounting, cost-center accounting, cost-unit accounting, contribution-margin accounting).
The controlling instruments of planning, reporting and the deviation analysis are depicted in their position in the business-related process. Special questions related to financing and controlling are taken up and examined based on the business reports of energy-management companies.
recommended or required reading
Wagenhofer A.: Bilanzierung und Bilanzanlayse, 12. Auflage, Linde Verlag, 2015
Coenenberg A. G.; Fischer T. M.; Günter T.: Kostenrechung und Kostenanalyse, 9. Auflage, Schäfer Poeschel Verlag, 2016
Friedl G.; Hofmann C.; Pedell B.: Kostenrechung, 3. Auflage, Vahlen Verlag, 2017
assessment methods and criteria
Written examination, study-accompanying performance
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planned learning activities and teaching methods
semester/trimester when the course unit is delivered
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recommended optional program components
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