Course Schedule

Start > Leuphana Bachelor (B.A./B.Eng./B.Sc./LL.B.) -> Major Betriebswirtschaftslehre (ab WS 16/17) -> Sustainable Management Accounting

Lehrveranstaltungen

Sustainable Management Accounting (Seminar)

Dozent/in: Patrick Velte

Termin:
 14-täglich | Dienstag | 08:15 - 11:45 | 25.10.2016 - 22.11.2016 | C 14.027 Seminarraum | Vorlesung
14-täglich | Donnerstag | 08:15 - 09:45 | 27.10.2016 - 10.11.2016 | C 14.102 b Seminarraum | Übung
Einzeltermin | Do, 24.11.2016, 08:15 - Do, 24.11.2016, 09:45 | fällt aus ! | Übung
Einzeltermin | Do, 01.12.2016, 08:15 - Do, 01.12.2016, 09:45 | C 14.204 Seminarraum | Übung / Ersatztermin
14-täglich | Dienstag | 08:15 - 11:45 | 06.12.2016 - 31.01.2017 | C HS 1 | Vorlesung
14-täglich | Donnerstag | 08:15 - 09:45 | 08.12.2016 - 22.12.2016 | C 14.102 b Seminarraum | Übung
Einzeltermin | Do, 05.01.2017, 08:15 - Do, 05.01.2017, 09:45 | fällt aus ! | Übung
Einzeltermin | Do, 12.01.2017, 08:15 - Do, 12.01.2017, 09:45 | C 14.203 Seminarraum | Übung
14-täglich | Donnerstag | 08:15 - 09:45 | 19.01.2017 - 02.02.2017 | fällt aus ! | Übung
Einzeltermin | Do, 02.02.2017, 08:15 - Do, 02.02.2017, 09:45 | C 14.027 Seminarraum | Test

Inhalt: Part 1: Bookkeeping I. Bookkeeping technique 1. Booking transactions with no impact on income 2. Booking transactions with impact on income II. Bookkeeping in a trading company 1. Movement of goods 2. Money transfer 3. Payment of wages III. Bookkeeping in an industrial company 1. Material consumption 2. Nature of expense- versus cost of sales method IV. (Preparatory) closing entries for the annual statement 1. Depreciation and appreciation 2. Deferred items 3. Provisions Part 2: Management accounting I. Introduction to management accounting theory 1. Management accounting 2. Definition of cost and performance 3. Basic ideas of management accounting theory II. Instruments of management accounting 1. Position and goals within accounting systems 2. Cost-type accounting 3. Cost-center accounting 4. Cost-unit accounting 5. Cost-period accounting III. Systems of management accounting 1. Structuring and Characteristics 2. Full cost accounting 3. Direct costing and break-even analysis