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2013/2014  BA-BLC_3AFA  Accounting and Financial Analysis

English Title
Accounting and Financial Analysis

Course information

Language English
Exam ECTS 7.5 ECTS
Type Mandatory
Level Bachelor
Duration One Semester
Course period Autumn
Time Table Please see course schedule at e-Campus
Study board
Study Board for BSc og MSc in Business, Language and Culture, BSc
Course coordinator
  • Department of Accounting and Auditing
    Caroline Aggestam Pontoppidan - Department of Accounting and Auditing (AA)
Main academic disciplines
  • Financial and management accounting
Last updated on 04-11-2013
Learning objectives
After having completed the course students should be able to:
  • Read, understand and examine the data in an annual report, hereunder the key components in the financial statement
  • Understand and be able to explain the difference between cash and accrual accounting
  • Be able to record business transactions using financial accounting practices
  • Prepare financial statements from the source data based on accounting transactions
  • Understand the critical role of ethics in providing decision useful accounting information
  • Develop financial ratios for a company and analyze the information content of these measures to make sound business decisions
Accounting and Financial Analysis:
Examination form Written sit-in exam
Individual or group exam Individual
Assignment type Written assignment
Duration 4 hours
Grading scale 7-step scale
Examiner(s) Internal examiner and external examiner
Exam period December/January
Aids allowed to bring to the exam Limited aids, see the list below and the exam plan/guidelines for further information:
  • Allowed calculators
Make-up exam/re-exam
Same examination form as the ordinary exam
If the number of registered candidates for the make-up examination/re-take examination warrants that it may most appropriately be held as an oral examination, the programme office will inform the students that the make-up examination/re-take examination will be held as an oral examination instead.
Description of the exam procedure
Written four-hour closed-book examination based on one or more questions in relation to the course literature. The examination will be graded on the 7-point grading scale by the examiner and an external examiner.
Course content and structure


  • Accounting and ethics
  • Accounting as a form of communication
  • Financial statements and Annual Reports
  • Double-entry bookkeeping
  • Cash basis and accrual basis of accounting
  • Inventories and Cost of Goods Sold (limited)
  • Cash, receivables and short term investments
  • Fixed Assets (Tangible & Intangible)
  • Goodwill
  • Current Liabilities, Present Value
  • Shareholders’ Equity
  • Cash Flow Statements
  • Financial Statement Analysis

Course aim:
Students learn to develop their understanding of financial accounting via reference to the accounting practices and annual reports of various companies.

Teaching methods
The teaching sessions comprise lectures and class discussions.

Problems and exercises are set for homework and to be included as a part of class discussions.

Various mini case problems are considered, whereby students are expected to analyze and interpret the accounts of a company under certain conditions.

Exercises and mini-cases help to prepare students even better for the final examination..
Expected literature

To be announced on Learn

Last updated on 04-11-2013