| 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 . |
| Examination |
|
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 |
| Duration |
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.
- The oral examination is based on the four papers of the
exam portfolio.
- 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.
- 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. |
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