Accounting Theory
Class Schedule
Lecture: | Thursday | 09:15 a.m. - 10:45 a.m. | G22A-218 |
Tutorial: | Wednesday | 09:15 a.m. - 10:45 a.m. | G22A-218 |
Lecturers
- Prof. Dr. Barbara Schöndube-Pirchegger
Course Description
In this class we study accounting procedures with an emphasis on economic fundamentals.
We start presenting economic foundations. Product and cost functions as well as related concepts are derived. In a second step we juxtapose these concepts with traditional and modern accounting procedures. Doing so allows us to derive a deep understanding of accounting methodology and to evaluate well established accounting procedures against the background of economic theory.
Textbook
Demski, J. S. (2008), Managerial Uses of Accounting Information, 2nd Edition
Lecture Notes |
Exercises |
Slides 1 |
Please read chapter 2.8 Constrained Optimization and Shadow Prices.
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Slides 2 |
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Slides 3 |
Introduction to the Excel solver tool. Please bring your notebooks with a working Excel version. (Excel)
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Slides 4 |
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Slides 5 |
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Slides 6 Christensen 1 Christensen 2 |
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Slides 7 |
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Slides 8 |
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Slides 9 |
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Slides 10 |
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Slides 11 |
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