Internal and External Accounting
- Faculty
Faculty of Agricultural Science and Landscape Architecture
- Version
Version 1 of 29.02.2024.
- Module identifier
44B0685
- Module level
Bachelor
- Language of instruction
German
- ECTS credit points and grading
5.0
- Module frequency
only winterterm
- Duration
1 semester
- Brief description
In the internal and external accounting course, students will learn the basics of cost and activity accounting. In the external accounting part, students will learn the principles of proper accounting and practical application.
- Overall workload
The total workload for the module is 135 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Hours of workload Type of teaching Media implementation Concretization 26 Lecture Online - 26 Practice Online - 5 Other Online - Lecturer independent learning Hours of workload Type of teaching Media implementation Concretization 23 Other - 25 Study of literature - 30 Exam preparation -
- Graded examination
- Presentation and Written examination or
- oral exam or
- Written examination
- Remark on the assessment methods
Standard type of examination: presentation and one-hour exam (in the event of a deviation, one of the alternative types of examination mentioned will be selected by the examiners and announced at the beginning of the event); the overall grade results from the presentation (40%) and the one-hour exam (60%).
- Exam duration and scope
Presentation 15-30 min + exam 60 min.
- Literature
Baumeister, Alexander; Troßmann, Ernst: Internes Rechnungswesen: Kostenrechnung als Standardinstrument im Controlling, München, Verlag Franz Vahlen, 2015.
Bieg, Hartmut; Kußmaul, Heinz; Waschbusch, Gerd: Externes Rechnungswesen, 6. Auflage, München, Oldenbourd Wissenschaftsverlag, 2012.
Buchholz, Liane; Gerhards, Ralf: Internes Rechnungswesen – Kosten- und Leistungsrechnung, Betriebsstatistik und Planungsrechnung, 3. Auflage, Berlin, Gabler Verlag, 2016.
Fross, Ingo; Renz, Anette: Externes Rechnungswesen: Buchführung, Bilanzierung und Jahresabschlussanalyse, 4. aktualisierte Auflage, Wiesbaden, Gabler Verlag, 2022.
Nickenig, Karin: Grundkurs Kosten- und Leistungsrechnung - Schneller Einstieg in die unternehmerische Kalkulation, 2. Durchgesehene Auflage, Mühlheim-Kärlich, Gabler Verlag, 2018.
- Applicability in study programs
- Pflanzentechnologie in der Agrarwirtschaft
- Pflanzentechnologie in der Agrarwirtschaft B.Sc.
- Person responsible for the module
- Enneking, Ulrich
- Further lecturer(s)
Hallmann, Hendrik