Stud.IP Uni Oldenburg
University of Oldenburg
18.07.2019 13:48:29
wir847 - Advanced Managerial Accounting
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Module label Advanced Managerial Accounting
Module code wir847
Credit points 6.0 KP
Workload 180 h
Faculty/Institute Department of Business Administration, Economics and Law (Business studies)
Used in course of study
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration > Mastermodule
  • Master's Programme Business Administration, Economics and Law > Mantelmodule
  • Master's Programme Business Administration, Economics and Law > Schwerpunkt "Management, Entrepreneurship, Controlling" (ManECo)
  • Master's Programme Business Informatics > Module der Wirtschafts- und Rechtswissenschaften (Master)
Contact person
Module responsibility
Authorized examiners
Entry requirements
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.
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.
Reader's advisory
Garrison, Ray H. et al., Managerial Accounting, latest version.
Languages of instruction German, English
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Modullevel MM (Mastermodul)
Modulart Wahlpflicht
Lern-/Lehrform / Type of program
Vorkenntnisse / Previous knowledge
Examination Time of examination 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
Course type Comment SWS Frequency Workload attendance
Lecture 2.00 28 h
Exercises 2.00 28 h
Total time of attendance for the module 56 h