Management Accounting


Faculty of Business Management and Social Sciences


Version 9.0 of 10/19/2017

Code of Module


Modulename (german)

Management Accounting

Study Programmes

International Management (B.A.)

Level of Module


Mission Statement

Controlling and management accounting is a management provide managers information in order to make decisions. It is based on financial records and internal data gathered by the business. Students majoring Controlling are supposed to understand the role of Controlling and the main concepts and methods. The Controlling class is based on Accounting theory, management accounting principles and case studies of international companies. This subject meets international standards of teaching managerial accounting.

  • financial performance management
  • EPS
  • managers' perspective of Accounting (cost center, profit center, value chain, BSC, Risk management)
  • cost concepts
  • reporting
  • manufacturing accounting
  • cost allocation
  • cost systems (job order costing, process costing)
  • cost behaviour
  • CVP-Analysis
  • budgeting
  • standard costing and variance analysis
  • capital budgeting (time value of money, present value concept)
  • accounting for investments
Learning Outcomes

Knowledge Broadening
Students majoring Controlling are supposed to understand the role of Controlling and the main concepts and methods.
Knowledge Deepening

Instrumental Skills and Competences

Communicative Skills and Competences

Systemic Skills and Competences

Mode of Delivery

teaching, tutorials, international case studies

Expected Knowledge and/or Competences

placement test or Preparatory Course Accounting

Responsible of the Module

Berkau, Carsten


Berkau, Carsten



Concept of Study and Teaching
Workload Dozentengebunden
Std. WorkloadLehrtyp
Workload Dozentenungebunden
Std. WorkloadLehrtyp
Recommended Reading

(1) Powers/Needles/Crosson: Accounting Principles

(2) BERKAU: Bilanzen

(3) further text books:

BRIGHAM/EHRHARDT: Financial Management

CORREIA et al: Financial Management

DRURY: Management and Cost Accounting

FLYNN/KORNHOF: Fundamental Accounting

GARRISON/NOREEN/BREWER: Managerial Accounting

KIESO/WEYGANDT/WARFIELD: Intermediate Accounting

McLANEY/ATRILL: Accounting

REEVE/WARREN/DUCHAC: Principles of Financial Accounting

WOOD/SANGSTER: Business Accounting

Graded Exam

Two-Hour Written Examination

Assessment Methods Remark

Assignments are required to achieve controlling skills with regard to the methods and to prepare the exam.

Examination Requirements

methods of Controlling - exam is computation only


1 Term

Module Frequency

Only Winter Term

Language of Instruction