ökb231 - Accounting and Control (Complete module description)

Basiscurriculum

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.

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

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.

http://www.uni-oldenburg.de/wire/ioeb/studienangebote/

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)