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Exam-style practice · Cost Acc. · München / Garching
🧮 Cost Accounting
Known on the timetable as "Kostenrechnung". Cost Accounting asks for numbers: material valuation with FIFO, LIFO and averages, depreciation methods, cost-centre allocation including reciprocal service centres, overhead rates and product costing, process costing with equivalent units, activity-based costing, absorption versus variable costing income statements, break-even and CVP analysis, and short-term production-program decisions. The trainer redesigns every exam task with a new scenario and fresh figures, grades within a tolerance and shows the full allocation path afterwards.
Auf Deutsch Kostenrechnung Klausurtrainer · Kostenrechnung Klausur, Prüfung und Examen üben · BWL Klausurtrainer München
What the exam asks
91 questions across 9 topics, every one a calculation with freshly drawn numbers, graded within a small tolerance, with the worked path after you settle it.
- Material Valuation (FIFO / LIFO / Averages)
- Depreciation Methods
- Cost-Center Allocation
- Product Costing & Overhead Rates
- Process Costing & Equivalent Units
- Activity-Based Costing
- Absorption vs. Variable Costing
- Break-Even & CVP Analysis
- Production Program & Short-Term Decisions
Survival notes
- FIFO, LIFO, weighted average: three answers to 'what did that cost', all correct, only one on the exam sheet.
- Reciprocal service centres allocate cost to each other in a loop. So does your study group. The exam wants the equation system, not the group chat.
- Break-even is the volume at which the exam stops hurting. It is higher than you think and the fixed costs were you.
Where it is studied
The course where the Garching Mensa becomes a case study: material costs, overhead rates and one cost centre called 'the coffee machine' that never gets allocated correctly.
Ottobrunn: Rockets and aerospace by day. The cost of capital works the same at launch altitude, and so does the exam tolerance.
How the trainer works
Free, no account. Pick the topics on the Career page, answer postings, earn BroDollars, climb the ladder. The same questions run in multiplayer duels and count for the semester leaderboard. Other courses: Finance, Econ 1, Econ 2, Financial Acc., Entrepreneur., Marketing.