Headergrafik - Programm-Module

Finance & Accounting III

Term: 3. Semester

Module Owner:
Prof. Niels Dechow, PhD

1. Introduction to Cost Accounting

In the cost accounting course students learn how to do the calculations according to activity-based costing, full costing, marginal costing and standard costing. The overall learning objective of the course is to explain why one cost system is not enough. After successful completion graduates will have well-developed critical thinking skills and will be able to independently solve problems as well as direct their own learning processes.

2. Financial Accounting (IFRS)

Part 2 is to introduce and to develop students’ knowledge of basic accounting regulations according to the International Financial Reporting Standards (IFRS) - the most important standards in the accounting for assets, liabilities and equity. The respective regulations will be introduced and briefly compared to German GAAP, to develop an understanding of the fundamental differences. A range of examples will illustrate their application effects on the financial position of a company.

Included in:

Courses within this programme module:

Tanja Schader
Director Faculty Administration
+49 611 7102 1764