Hui Chen: Katalogdaten im Herbstsemester 2022
|Name||Frau Prof. Dr. Hui Chen|
Dept. of Business Administration
|Departement||Management, Technologie und Ökonomie|
|363-0711-00L||Accounting for Managers||3 KP||2V||H. Chen|
|Kurzbeschreibung||The course Accounting for Managers offers an introduction to financial accounting and management accounting. It provides managers with the necessary knowledge for decision making using accounting information.|
|Lernziel||By attending this course, students will be able to: |
- record business transactions on the different types of accounts.
- establish a balance sheet and an income statement.
- prepare the different financial reports.
- understand the principles of cost accounting.
- determine the cost of production.
- make decisions based on cost information.
|Inhalt||The first part of the course is devoted to financial accounting. It teaches the principles of double-entre accounting and deals with the recording of commercial transactions on accounts. It describes the work to be carried out at the closing in order to prepare the financial reports according to the generally accepted accounting principles. This type of accounting information is primarily intended for investors and shareholders. |
The second part of the course describes the principles of management accounting and explains the different costing methods. It aims to determine the manufacturing cost of production of the different products and services using full and variable costing methods. The accounting information focuses on the internal needs of managers for the purpose of budget preparation and profitability analysis.
|Voraussetzungen / Besonderes||This course is a prerequisite for the course Financial Management.|