Principles of Financial and Management Accounting
Undergraduate / Graduate Course, Ruhr University Bochum, 2020
- Lecturer: Dr. Bonse
- Language: German
- Credits: 5CP
- Examination: 100 % Written Exam (90 Minutes)
Course Description
The aim of the lecture is to provide students from non-business studies with basic knowledge of the various areas of management accounting/controlling. Based on a delineation of the different subareas of management accounting/controlling, the lecture introduces the basics from the areas of annual financial statement preparation and analysis, cost and performance accounting as well as investment accounting and financing.
Content
- Overview of Financial and Management Accounting
- Annual financial statements and analysis
- Tasks of the annual financial statements
- Legal basis of the annual financial statements
- Computing units of the annual financial statements
- Contents of the balance sheet and income statement
- Analysing the annual financial statement
- Cost and performance accounting
- Tasks of cost and activity accounting
- Cost element accounting
- Cost centre accounting
- Cost Unit accounting
- Contribution margin accounting
- Investment appraisal
- Introduction to investment appraisal
- Static investment appraisal
- Dynamic investment appraisal