MiB Zertifikatsmodule _______________________________________________________________________________________________________________________________

Name of Module: Cost Accounting (Kosten- und Leistungsrechnung)

Module No. M-ACT4-026

Module Owner: Prof. Dr. Adrian Cloer, RA/StB

Contact:

[email protected] / [email protected]

Programme/-s of Study:

Master in Business for Legal Professionals (mandatory)

Trimester:

9

ECTS:

5

Prerequisites:

A basic understanding of financial accounting

Contribution to Programme Learning Goals:

LO 1: Graduates should demonstrate an advanced understanding of the most important and current theories, principles, terminologies, and methods of business administration and related disciplines and be aware of their limitations LO 2: Graduates should be able to assess the performance of a company and its different areas using advanced qualitative and quantitative scientific methods LO 8: Graduates should be able to instantaneously contribute significant value to their companies after entering their first job LO 9: Graduates should be able to select, interpret and evaluate information in regard to business decisions and derive meaningful answers using scientific methods and reasoning even in situations of unstructured problem definitions, high complexity, and/or limited availability of information LO 10: Graduates should know how to integrate new information into an existing body of knowledge or concept LO 12: Graduates should be able to self-direct their learning process LO 13: Graduates should be capable of approaching a research question or project in a systematic, solution oriented manner and be able to solve it with only very little support

Contents of Module and Intended Outcomes:

This module is designed to introduce legal experts and other professionals with a compliance focus to the topic of risk management. With point of departure in a legalistic perspective on corporate governance, the course problematises what it means to manage risks productively in organizational contexts.

Relation to other Modules/Programmes:

The module draws on theories of strategy, organizational behaviour, management control and compliance and brings these together in a problematization of the notion pair risk management.

Workload Allocation:

The course includes 15 sessions of 90 minutes. Overall you should expect a workload of 125 hours: 

Interactive lectures (15x90) - hereoff final test & course summary

Grading:

( 6,0 hours)



Self study

72,5 hours



Course assignments .

30,0 hours

150 Examination Points Kind of Examination Written exam

Information on Papers, Allocation of Subjects &

22,5 hours

Related Course

Points

TG/IG

Module

150

IG

All lectures run in an interactive format. Attendance in all lectures is recommended!

MiB Zertifikatsmodule _______________________________________________________________________________________________________________________________

Groups, Homework etc.:

Course:

Cost Accounting / Kosten- und Leistungsrechnung für Juristen

Instructor/-s:

Course No. L-ACT4-042

Manfred Siebke

Contact:

[email protected] / [email protected]

ECTS:

5

Number of Sessions:

15 x 90 Minuten

Language:

Deutsch

Course Description:

Dieser Kurs dient Leistungsrechnung.

Required Readings:

Lothar Haberstock, Kostenrechnung I, Einführung, aktuelle Auflage, ErichSchmidt-Verlag

Further Recommended Readings:

____

Pedagogy:

Interaktive Veranstaltung

Further Recommended Readings:

TBA

Pedagogy:

Interactive Lecture, Case Discussions

der

grundlegenden

Einführung

in

die

Kosten-

und