After the topic has been integrated into the context of business administration and the tasks and application areas of cost and revenue accounting have been clarified, different cost concepts and cost categories are discussed. 

Subsequently, the thematic blocks: “Kostenartenrechnung”, “Kostenstellenrechnung” and “Kostenträgerrechnung” are presented and the methods, which are required for these concepts are explained. 

Revenue accounting, which is only partially compatible with cost accounting, is dealt with in a separate chapter - subdivided into the topics of revenue type accounting, revenue center accounting and revenue source accounting.

The profit, resulting from offsetting the revenue and costs, is presented in the concluding chapter both as single unit profit and as period profit. In connection with the subject of period profit and operating result, both the total cost method and the cost of sales method are discussed.

You can download all necessary documents and all other relevant information in Moodle: Course name "Kostenrechnung (070110/070111/070112)". 

You can look up the event's location and time on the official timetable

There are no exercises or lectures in the winter semester