wir847 - Advanced Managerial Accounting (Complete module description)

Module label	Advanced Managerial Accounting
Module code	wir847
Credit points	6.0 KP
Workload	180 h
Institute directory	Department of Business Administration, Economics and Law (Economics)
Applicability of the module	Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule Master's Programme Business Administration, Economics and Law (Master) > Mantelmodule (MPO2020) Master's Programme Business Administration, Economics and Law (Master) > Schwerpunktmodule AFT - BWL Master's Programme Business Administration, Economics and Law (Master) > Schwerpunktmodule RdW - BWL Master's Programme Business Administration, Economics and Law (Master) > Schwerpunktmodule UF - BWL Master's Programme Business Administration, Economics and Law (Master) > Schwerpunkt "Unternehmensführung" (MPO2020) Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule AFT - BWL Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule RdW - BWL Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule UF - BWL
Responsible persons	Sextroh, Christoph (module responsibility) Lehrenden, Die im Modul (authorised to take exams)
Prerequisites
Skills to be acquired in this module	The aim of the course is to provide students with a deep knowledge of the theory and concepts in managerial accounting as it relates to practice and research. The students learn to design budgeting processes and apply operating performance measures which are in line with the firm’s goals. Moreover, the students learn to forecast profits, cash flows and other key financial indicators in order to improve business planning.
Module contents	- Theory and concept of managerial accounting - Profit planning - Budgeting - Ratios and financial analysis - Operating performance measures - Cash flow and segment reporting - paper discussion on current and special issues.
Recommended reading	Garrison, Ray H. et al., Managerial Accounting, latest version.
Links	http://uol.de/accounting
Languages of instruction	German, English
Duration (semesters)	1 Semester
Module frequency	jährlich
Module capacity	unlimited
Type of module	je nach Studiengang Pflicht oder Wahlpflicht

Type of course	SWS	Workload of compulsory attendance
Lecture	2	28
Exercises	2	28
Total module attendance time		56 h

Examination	Prüfungszeiten	Type of examination
Final exam of module	vary according to type of examination	term paper or seminar paper and presentation or written exam or oral exam or portfolio or project paper