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2014/2015  BA-BFILO1303U  Regnskab og økonomistyring

English Title
Accounting and Economics


Sprog Dansk
Kursets ECTS 7,5 ECTS
Type Obligatorisk
Niveau Bachelor
Varighed Et semester
Placering Forår
Tidspunkt Skemaet bliver offentliggjort på calendar.cbs.dk
Studienævnet for HA/cand.merc. i erhvervsøkonomi og filosofi, BSc
  • Dane Pflueger - Institut for Produktion og Erhvervsøkonomi (PEØ)
Primære fagområder
  • Regnskabsvæsen og økonomistyring/Financial and management accounting
Sidst opdateret den 04-12-2014
The students in this course will be trained to analyze concrete decision situations and apply calculation models for solving these. At the same time the students will be trained in order to be able to evaluate the presented theories assumptions and applicability
  • • Being able to understand, describe and apply the double entry principle in the interpretation of financial statements principles
  • • Being able to understand, describe and identify indicators as a tool for business assessments
  • • Being able to understand and apply business analysis and interpretation and interpret the results obtained
  • • Being able to understand and describe the funding rules and balance sheet structure and financing within equity and debt.
Regnskab og økonomistyring:
Prøvens ECTS 7,5
Prøveform Skriftlig stedprøve
Individuel eller gruppeprøve Individuel
Opgavetype Opgavebesvarelse
Varighed 4 timer
Bedømmelsesform 7-trins-skala
Bedømmer(e) Eksaminator og ekstern censor
Eksamensperiode Maj/juni
Hjælpemidler der må medbringes Med visse hjælpemidler, se nedenfor og eksamensplan/-opslag for mere information:
  • Egne bøger og kompendier
  • Egne noter
  • Tilladte lommeregnere
Samme prøveform som ved ordinær prøve
Hvis antallet af eksaminander til omprøven tilsiger, at prøven mest hensigtsmæssigt kan afholdes som mundtlig prøve, vil sekretariatet give meddelelse om at omprøven afholdes som mundtlig prøve i stedet. Der vil i så fald være bi-eksaminator, medmindre prøven er ekstern.
The Study Board may grant permission to hold the re-exam as an oral examination, 20 min. with preparation time.
Kursets indhold, forløb og pædagogik

The course can be taught in either English or Danish. 

The subject is an important part in the creation of the multidisciplinary profile which is the basis of HA (fil.).study. The module gives a basic introduction and understanding of the company's economic situation

The course contributes to the formation of a basic economic understanding of both the ideal, rational information processing and decision-making methods as the real organizational conditions for decision making and information use.

We will of course present a wide range of classic models and theories that are essential for the understanding of corporate decision-making situations. The course provides a key basis for further discussion and reflection of economic problems in HA (fil.). study as a combined training. We have assembled a group of experienced and dedicated people to the profession, which all have experience of teaching of HA (fil.). students, and to ensure students develop the ability to make calculations and are critical and reflective of the figures clear speech and their dissemination.

This course begins in Week 2 and ends in Week 13 (nothing scheduled in week 9) of 2015. Each of the 10 weeks addresses one core topic in accounting and financial management. The course is divided into three modules, Financial Management, Managerial Accounting, and Managerial Decision-Making, however, each module is closely related and interconnected with the others. Each week, students will need to complete a series of exercises. These exercises include both technical “Tutorial Questions” from the textbook and “Extended Discussion Questions”, which focus on the contextual issues and dilemmas. The exercises are intended for discussion and debate during tutorials and also for student self-assessment and exam preparation. Each topic will consist of a 2 hour lecture and a 2 hour tutorial.

We will use Learn for the distribution of material to and from the students.
Foreløbig litteratur


Titel på pensum

Antal sider

Dyson, J. R.

Accounting for non-accounting students. (2007) Pearson Education

Ca. 350

Additional papers and articles provided on LEARN


Ca. 150

Sidst opdateret den 04-12-2014