2014/2015
BA-BBLCO1215U Accounting and Financial Analysis
| English Title |
| Accounting and Financial
Analysis |
|
|
| Language |
English |
| Course ECTS |
7.5 ECTS |
| Type |
Mandatory |
| Level |
Bachelor |
| Duration |
One Semester |
| Course period |
Autumn |
| Timetable |
Course schedule will be posted at
calendar.cbs.dk |
| 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
19-08-2014
|
| 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
|
| Examination |
|
Accounting and
Financial Analysis:
|
| Exam
ECTS |
7,5 |
| 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) |
One internal 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:
|
| 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
19-08-2014
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