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HA almen erhvervsøkonomi

Fin­an­cial Ac­count­ing

Om faget

Emner
Regnskab Økonomistyring

Fagets indhold

The course includes the following sessions which aim at laying the foundation for a solid understanding of financial accounting and reporting practices:

  1. Purpose/function of accounting, different financial statements, basic assumptions in accounting

  2. Double-entry bookkeeping technique

  3. Accrual accounting

  4. Ethics and internal control, cash and accounts receivables

  5. Inventory

  6. PPE and intangible assets

  7. Current and long-term liabilities

  8. Equity and equity investments

  9. Cash flow statement

  10. Financial statement analysis

 

Throughout the different sessions, students acquire general business knowledge by analyzing IFRS and US GAAP based financial statements of internationally operating companies with different backgrounds (service and product companies from different countries) with the aim of assessing the firm’s financial position and performance in light of the broader economic context.

 

The tasks of analysing financial data and assessing whether certain accounting regulations and practices meet the (intended) purpose of financial accounting aim at stimulating students’ curiosity about ambiguities in accounting and at helping students to develop a high degree of analytical and critical thinking.

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Det lærer du

To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors:

  • Explain the purpose of financial accounting and reporting and critically assess whether current accounting regulations and practices meet such purposes
  • Explain the difference between cash and accrual accounting
  • Apply the double-entry-bookkeeping method to prepare financial statements based on accounting transactions
  • Find, analyze and interpret specific information in financial statements of firms using either IFRS or U.S. GAAP
  • Identify ethical dilemmas in accounting and their consequences

Course prerequisites

None

Fakta

Niveau
Bachelor
Type
Valgfag
ECTS
7,5
Fagkode
BHAAI1083U
Undervisningsperiode
Sommer
Studieår
2025/2026
Status
Ledige pladser
Sprog
Engelsk
Undervisningsform
Hybrid
Eksamen
  • Skriftlig eksamen på campus
    Individuel eksamen, sommer
Bedømmelse
  • 7-trins skala

Academic areas for master admission:

The course covers:

  • Regnskab (max 7,5 ECTS)
  • Erhvervsøkonomi (max 7,5 ECTS)