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University of Oldenburg
21.05.2022 23:55:54
ökb231 - Accounting and Control (Complete module description)
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Module label Accounting and Control
Module code ökb231
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Economics Education)
Applicability of the module
  • Dual-Subject Bachelor's Programme Economic Education (Bachelor) > Aufbaumodule
  • Master of Education Programme (Special Needs Education) Economic Education (Master of Education) > Mastermodule
Responsible persons
Lehrenden, Die im Modul (Authorized examiners)
Modulverantwortlichen, Die (Authorized examiners)
Schröder, Rudolf (Module responsibility)
Prerequisites
Basiscurriculum
Skills to be acquired in this module
Students:
• use ERP software in commercial processes
• perform calculations in the context of internal accounting
• use calculation results for more detailed calculations, such as price calculation and capital expenditure calculation
• assess the significance of the results for business decisions
• describe important development forms and methods of controlling
• analyse the significance of internal or external accounting for controlling.
Module contents
The module is mainly based on the session ‘Principles of the organization of economic and social processes in businesses’ in basic module ‘ökb021 – Private households and businesses’. In this module, the lectures and exercises about the following topics are interrelated:
• ERP software in commercial processes
• Internal accounting (accrual accounting; cost type, cost centre and cost unit accounting; actual, normal and standard costing; absorption and variable costing)
• Use of internal accounting results in the context of investment and sales decisions
• Controlling: forms of development and controlling tools
Reader's advisory
Däumler, K.-D./Grabe, J. (2013): Kostenrechnung 1 - Grundlagen. Herne: NWB. Grob, L./Schulz, M. B. (2010): Rechnungswesen und Controlling, Oldenburg: IÖB. Grob, L./Bensberg, F. (2009): Controllingsysteme: Entscheidungstheoretische- und informationstechnische Grundlagen. München: Vahlen. Weber, J./Weißenberger, B. E. (2006): Einführung in das Rechnungswesen: Bilanzierung und Kostenrechnung, 7. überabeitete und erweiterte Auflage, Stuttgart: Schäffer-Poeschel.
Links
http://www.uni-oldenburg.de/wire/ioeb/studienangebote/
Language of instruction German
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity 30
Modullevel / module level AC (Aufbaucurriculum / Composition)
Modulart / typ of module je nach Studiengang Pflicht oder Wahlpflicht
Lehr-/Lernform / Teaching/Learning method 2 SE
Vorkenntnisse / Previous knowledge
Examination Time of examination Type of examination
Final exam of module
Registration for the module examination via Stud.IP required - examination date and examination type see Stud.IP: https://elearning.uni-oldenburg.de/plugins.php/pruefungenplugin/studentpruefungen/current
Written exam (2 hours)
Course type Seminar
(
Sie müssen **beide** Veranstaltungen belegen!
)
SWS 4
Frequency SuSe
Workload attendance 56 h