wir847 - Advanced Managerial Accounting (Complete module description)

wir847 - Advanced Managerial Accounting (Complete module description)

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Module label Advanced Managerial Accounting
Modulkürzel wir847
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Economics)
Verwendbarkeit des Moduls
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule
  • 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
Zuständige Personen
  • Sextroh, Christoph (module responsibility)
  • Lehrenden, Die im Modul (Prüfungsberechtigt)
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.
Literaturempfehlungen
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
Form of instruction Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Exercises 2 28
Präsenzzeit Modul insgesamt 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