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BSc in Business Administration and Digital Management

Fin­an­cial Ac­count­ing and Re­port­ing and its Di­git­al Con­text

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, presentation of financial statements

  2. Double-entry bookkeeping technique

  3. Accrual accounting

  4. Ethics and internal control, cash and receivables

  5. Inventory and merchandizing operations

  6. PPE and intangibles

  7. Current and long-term liabilities

  8. Equity and investments

  9. Cash flow statement

  10. Financial statement analysis and XBRL reporting

 

Throughout the different sessions, students acquire general business knowledge by analyzing 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.

 

Constructive collaboration is encouraged by group tasks.

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Det lærer du

After having completed the course students should be able to:

  • 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
  • Define ethical dilemmas in accounting and their consequences and identify situations in which unethical behavior is (more/less) likely to occur
  • Identify areas in financial accounting and reporting that are affected by digital technologies and describe the effects of digitalization on accounting

Fakta

Niveau
Bachelor
Type
Obligatorisk fag – også udbudt som valgfag
ECTS
7,5
Fagkode
BDMAO2001U
Undervisningsperiode
Efterår – semester
Studieår
2024/2025
Status
Ledige pladser
Sprog
Engelsk
Undervisningsform
Hybrid
Eksamen
  • Skriftlig eksamen på campus
    Individuel eksamen, efterår
  • Skriftlig eksamen på campus
    Individuel eksamen, vinter
Bedømmelse
  • 7-trins skala