n.BA.FM.Wiwi2.15HS (Economics 2) 
Module: Economics 2
This information was generated on: 29 May 2023
No.
n.BA.FM.Wiwi2.15HS
Title
Economics 2
Managed by
Claudia Dirnsteiner
Credits
4

Description

Version: 1.0 start 01 August 2015
Study programme Facility Management
Courses/Weighting
Code Name of course Weighting
n.BA.FM.FiAc2.15HS.V Financial Accounting 2 50%
n.BA.FM.MaAc.15HS.V Management Accounting 50%
     
     
     
     
Status Compulsory module
*Type C Core course/module
Regulations applicable RPO, 29 January 2008, School of Life Sciences and Facility Management Academic Regulations, 15 Dec. 2009, Annex for the Bachelor of Facility Management degree programme
Entrance requirements  
Follow-up modules  
Comments  
Telephone +41 (0)58 934 58 27
Email claudia.dirnsteiner@zhaw.ch

*Type:
C Core course/module
R Related course/module
M Minor course/module
Course: Financial Accounting 2
No.
n.BA.FM.FiAc2.15HS.V
Title
Financial Accounting 2
Managed by
Claudia Dirnsteiner

Description

Version: 1.0 start 01 August 2015
Status Compulsory Course
*Type C Core course/module
Regulations applicable RPO, 29 January 2008, School of Life Sciences and Facility Management Academic Regulations, 15 Dec. 2009, Annex for the Bachelor of Facility Management degree programme
Total workload in lessons
Semester 2. Semester
Lectures 20
Coached selfstudy 8
Autonomous selfstudy 32
Total workload 60
Lecturer(s),
Speaker(s),
Associate(s)		 Claudia Dirnsteiner, Andreas Müller
Learning outcomes and competencies  
Course content  
Language of instruction  
Expected attendance  
Assessment

If 5 or fewer students take part in a repeat exam, the test can be modified at the request of the lecturers: ie, instead of a written, an oral examination will be held. This requires the written consent of the students. (Please notify the altered examination form to pruefungsadmin.lsfm@zhaw.ch; form can be obtained from the Admissions Office.)
Bibliography  
Entrance requirements  
Follow-up courses  
Comments  
Telephone +41 (0)58 934 58 27
Email claudia.dirnsteiner@zhaw.ch

*Type:
C Core course/module
R Related course/module
M Minor course/module
Course: Management Accounting
No.
n.BA.FM.MaAc.15HS.V
Title
Management Accounting
Managed by
Claudia Dirnsteiner

Description

Version: 2.0 start 01 August 2017
Status Compulsory Course
*Type C Core course/module
Regulations applicable RPO, 29 January 2008, School of Life Sciences and Facility Management Academic Regulations, 15 Dec. 2009, Annex for the Bachelor of Facility Management degree programme
Total workload in lessons
Semester 2. Semester
Lectures 28
Coached selfstudy -
Autonomous selfstudy 32
Total workload 60
Lecturer(s),
Speaker(s),
Associate(s)		 Claudia Dirnsteiner
Learning outcomes and competencies The students are familiar with the tasks, basic concepts and tools of management accounting and are able to apply the key instruments and select the appropriate tool for given problems.
Course content
  • Full cost accounting
  • Normal cost accounting
  • Marginal costing
  • Process-based costing
  • Target costing
Language of instruction German
Expected attendance -
Assessment Written exam at the end of the semester (100%)

If 5 or fewer students take part in a repeat exam, the test can be modified at the request of the lecturers: ie, instead of a written, an oral examination will be held. This requires the written consent of the students. (Please notify the altered examination form to pruefungsadmin.lsfm@zhaw.ch; form can be obtained from the Admissions Office.)
Bibliography Compulsory reading:
Jörg Leimgruber und Urs Prochinig: Das Rechnungswesen als Führungsinstrument, Verlag SKV, Zürich, current edition
 
Additional reading (recommended):
Armin Seiler: Accounting. BWL in der Praxis 1, Orell Füssli Verlag, Zürich, current edition
Adolf G. Coeneberg, Thomas M. Fischer, Thomas Günther: Kostenrechnung und Kostenanalyse, Schäffer-Poeschel Verlag, Stuttgart, current edition
Entrance requirements Financial Accounting 1
Follow-up courses Finance and Controlling
Comments -
Telephone +41 (0)58 934 58 27
Email claudia.dirnsteiner@zhaw.ch

*Type:
C Core course/module
R Related course/module
M Minor course/module

Note