wir847 - Advanced Managerial Accounting
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 |
|
Zuständige Personen |
|
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 |
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 |