English   Danish

2013/2014  BA-1BA  The Art and Practices of Business Accounting

English Title
The Art and Practices of Business Accounting

Course information

Language English
Exam ECTS 7.5 ECTS
Type Mandatory
Level Bachelor
Duration One Quarter
Course period Second Quarter
Time Table Please see course schedule at e-Campus
Study board
Study Board for BSc in Business Administration and Sociology
Course coordinator
  • James Perry - Department of Business and Politics (DBP)
Main academic disciplines
  • Financial and management accounting
Last updated on 14-08-2013
Learning objectives
On completion of this course, the student should have acquired a thorough understanding of core theory and practices in accounting. Specifically, the student should be able to:
  • explain the meaning and usage of key accounting concepts
  • explain the relationship between the balance sheet, income statement and cash flow statement,
  • analyse and compare actual financial statements from national and multinational companies; calculate key financial ratios and interpret the results,
  • demonstrate an appreciation of the limits of accounting from a mainstream corporate governance perspective, and likewise from a critical theory perspective, and
  • explain and understand the infrastructural role of accounting numbers and practices in contemporary capitalism.
Course prerequisites
The courses 1FST, 1IES, 1ME, and 1BA have one intergrated exam. The exam is 30 ECTS. You can only participate in 1BA if you also register for the other courses: 1FST, 1IES, and 1ME .
Integrated examination in social theory, economic sociology, managerial economics and accounting:
Examination form Oral exam based on written product

In order to participate in the oral exam, the written product must be handed in before the oral exam; by the set deadline. The grade is based on an overall assessment of the written product and the individual oral performance.
Individual or group exam Individual
Size of written product Max. 5 pages
Assignment type Report
Written product to be submitted on specified date and time.
30 min. per student, including examiners' discussion of grade, and informing plus explaining the grade
Preparation time No preparation
Grading scale 7-step scale
Examiner(s) Internal examiner and second internal examiner
Exam period December/January
Make-up exam/re-exam
Same examination form as the ordinary exam
Both make-up examination and re-examination takes places according to the same regulations as the regular examination. However, the following supplementary rules apply: 1) The make-up examination for a student who has submitted a complete exam portfolio but not participated in the oral examination – due to illness – will be based on the exam portfolio already submitted. 2) A student who fails the regular examination due to the quality of the exam portfolio should submit a revised exam portfolio.
Description of the exam procedure

The primary purpose of the 1st semester exam, which is an oral exam based on a portfolio, is to make the student adopt an interdisciplinary approach to the four 1st semester courses, instead of only perceiving the individual courses from their own point of view. Consequently, the main focus at the oral exam is the integration of several academic disciplines and sets of learning objectives.

The secondary purpose of the exam is to make the student reflect about his/her own learning process, the result of the knowledge and skills acquired from participating in class and working on assignments throughout the 1st semester.

Prior to the oral exam the student must submit an exam portfolio, which consists of an individual 5-page interdisciplinary exam assignment together with three of the approved semester assignments. The examiner decides which three semester assignments to resubmit and informs the student in advance.

  1. The oral examination is based on the four papers of the exam portfolio.
  2. The oral examination is an individual examination of 30 minutes, including the examiners’ discussion and awarding of the grade. The grade awarded must reflect an overall assessment of the papers in the exam portfolio and the performance at the oral examination.
  3. The examination is internal, and assessment is carried out by two internal examiners: teachers from two of the four first semester courses.

Learning objectives for the exam
At the oral examination, the student should, on the basis of the papers in the 1st semester exam portfolio, demonstrate ability to relate to each other the four courses in the first semester and their learning objectives. Specifically, the student should demonstrate that (s)he:

  • has achieved the learning objectives for the four first semester courses (see below)
  • is able to think across the four subjects and reflect about similarities and differences between the academic disciplines that the courses build upon, and
  • is reflective about his/her learning process in the four 1st semester courses, as reflected in the exam portfolio.
Course content and structure

This course offers a comprehensive introduction to financial accounting. Students will learn how to read and interpret corporate financial statements, and will also gain a solid understanding of the theories and practices that lie behind these statements. The course is focussed principally on mainstream accounting techniques, but supplements these with critical approaches to accounting both from within the discipline and from broader social science perspectives.

Teaching methods
Lectures, exercise classes, case-based teaching. The first semester is focused around the students' creation of their work portfolios, consisting of individual assignments. There will be two assignments during the semester: one individual max 3 pages, and one in groups max. 10 pages.
Last updated on 14-08-2013