Lehrende: Florian Tellge
Veranstaltungsart: Seminar
Orga-Einheit: 07-Wirtschaftswissenschaften
Anzeige im Stundenplan: 07-ERA-SoSe05
Fach:
Anrechenbar für:
Semesterwochenstunden: 2
Unterrichtssprache: Englisch
Organisatorisches: Syllabus for Fundamentals of Cost Accounting Summer Semester 2021 Instructor Dr. Florian Tellge E-Mail tellge@wifa.uni-leipzig.de Office Hours Available by online appointment during semester Class Hours Thursday 5:15 PM – 6:45 PM Course Format Online Seminar Course Website https://moodle2.uni-leipzig.de/ ? Wirtschaftswissenschaftliche Fakultät ? Fundamentals of Cost Accounting If you are interested in the course, please send me an email to enroll. I will check your eligibility with the faculty staff and have your enrolled. Academic Calendar https://www.uni-leipzig.de/en/studying/current-students/academic-calendar/ Course Scope This course introduces students to relevant cost accounting areas and procedures and will cover several concepts, such as job costing, activity based-costing, budgeting or inventory costing. This in-depth view of several key areas of cost accounting equips students with knowledge and skills to better understand the costs of any business. The course aims at both students specializing in the field of accounting and finance and participants willing to learn about the analysis of business activities from a management accountant’s perspective. The course is primarily designed to the curriculum of bachelor degree students. Course Materials/Textbook Horngren, Ch. T; Datar, S.M. & Foster, G. (2012): Cost Accounting: A managerial emphasis, 14th Edition, Prentice-Hall. Please check free availability of the recommended text book on Google or on Researchgate as E-Book. Older editions of the text book might also be used. Course Format In the kick off-lecture, student(s) (groups) will be assigned to one chapter of the textbook to be covered in class during the semester. Each week one chapter will be presented by the assigned (group of) student(s) and be discussed all together in class. Each student is expected to present with a minimum duration of 30 minutes. All other participants are expected to have read the chapter prior to the lecture. Attendance in class is an important priority, since the input is delivered by the participants of this course. The presentations are expected to cover selected concepts by introducing them and illustrating examples of relevant business situations and problems. This can also include exercises and cases from the textbook as basis for a discussion in class. This interactive course format aims at enhancing the students’ understanding and comprehension of the course content. Active participation in discussions during the semester is part of the assessment of the course. Credits The course is worth 6 ECTS Credit Points that can be obtained by successfully passing the activities listed below. Moodle The course is supported by a Moodle website. All presentations will be posted there. Questions concerning assignments or course requirements can also be posted on this site. Exams and Assessment In addition to the presentation there will be an Erasmus paper to hand in by the end of the semester. The presentation during the semester is the requirement for the submission of the Erasmus paper. Presentation and Erasmus paper are graded separately based on the following proportions: Activity Percent Presentation & Discussion 50% Erasmus Paper 50% Total 100% Guidelines on Erasmus Paper Topic choice Basically, there are several options on topics: 1. You can write about cost accounting systems/peculiarities of cost accounting in your home country or country of studies. This includes for example general remarks, basic definitions and an overview of different lines of research. You can also draw connections to financial accounting. 2. You can focus on a certain branch/industrial sector that is meaningful to your home country or country of studies. The focus lies on special (cost) accounting standards and proceedings in the branch or line of industry that you chose. Important formal guidelines for the Erasmus Paper • The requirement is 5 pages of text double spaced. Bibliography counts extra. • The font standard is Times New Roman, 12 pt., justified print. Please adjust the margins on your pages to 2,5 cm each margin. • Your essay should include an introduction, a body and a conclusion. • The quotation style is APA format. If you are not familiar with this quotation style, please check online resources and guidelines. • On an extra cover sheet please include the following information: Name of student; Course title; Instructor’s name; Essay title; Date of submission; Word count. • Please number your pages. • Please use reliable sources for excerpts and quotations (Wikipedia is not a reliable source!). Leipzig University offers numerous accesses to several data bases. Please check the library website for this: https://www.ub.uni-leipzig.de/start/ • You can also use the resources that your home university offers to research on articles and studies for your topic. Google Scholar is also a recommended tool. Deadlines and Submissions Please pitch your topic via email till the 31st of May 2021. This includes some general remarks on what you are planning to write about as well as an overview of the structure of your essay. I will follow up with a feedback on your writing plans via mail or online meeting. Later on, this pitch can serve as the introduction of your essay. The essays are due on the 25th of July 2021 (last week of lectures for this semester). Please hand them in vial mail in pdf- and doc-format. I am looking forward to welcoming you to my course! Florian Tellge Leipzig, 03/17/21
