Exam
22.07.2026, 11:00 – 12:00
60-minute written exam.
Resources
- Slides
- Mock Exam (Original PDF)
- Previous Exams: WS21, SS19 (Mock), WS18, WS17, SS17, WS16, SS15
- AI Exams: AI Exam 1, AI Exam 2, AI Exam 3
- Exam Analysis, Theory Questions
Details
Learning Objectives
- Understand international cost accounting systems (job, activity-based, process).
- Analyze real-world accounting problems using standard concepts.
- Evaluate and apply appropriate tools for specific accounting issues.
Assessment
- 60-minute written exam (100% multiple-choice)
- Questions cover theoretical understanding and problem-solving application.
- Non-programmable calculator is the only permitted aid.
Content
- Managerial cost accounting systems (job, process, activity-based).
- Cost behavior, CVP analysis, and inventory costing.
- Allocation of support-department costs and capacity analysis.
Methods
- Lectures introducing concepts with interactive class exercises.
- Discussion of suggested literature in class.
- Exercises solving problem sets and case studies.
Topics
- Introduction to Cost Accounting
- Cost-Type Accounting: Which costs have been incurred?
- Cost-Center Accounting: Where have costs been incurred?
- Product and Service Costing: For which products have the costs been incurred?
- Cost Functions: Modeling cost behavior and drivers
- Profit and Loss Calculation
- Cost-Volume Profit Analysis
- Operative Decision Information
- AI in Cost Accounting
Guest Lectures
Complementary
Recommended Literature
- Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard; Schäfer, Peter: Cost Accounting: A Decision-oriented Approach. 1st edition, World Scientific Books, 2022.
- Küpper, Hans-Ulrich; Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard: Übungsbuch zur Kosten- und Erlösrechnung, 8. Auflage, Vahlen, 2023.