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2014/2015  BA-BSOCU1004U  The Art and Practices of Business Accounting

English Title
The Art and Practices of Business Accounting

Course information
Language English
Course ECTS 7.5 ECTS
Type Mandatory
Level Bachelor
Duration One Quarter
Course period Second Quarter
Timetable Course schedule will be posted at calendar.cbs.dk
Study board
Study Board for BSc in Business Administration and Sociology
Course coordinator
  • James Perry - Department of Business and Politics (DBP)
For a description of the integrated exam, see the entry for Fundamentals of Social Theory (BA-1FST)
Main academic disciplines
  • Financial and management accounting
Last updated on 12-08-2014
Learning objectives
On completion of this course, the student should have acquired a basic understanding of core theory and practices in accounting. Specifically, the student should be able to:
  • explain key accounting concepts
  • explain the relationship between the balance sheet, income statement and cash flow statement,
  • analyse and compare actual financial statements and interpret the results, and
  • explain the infrastructural role of accounting numbers and practices in contemporary capitalism.
Course prerequisites
The courses BA-BSOCU1004U The Art and Practices of Business Accounting, BA-BSOCU1005U Fundamentals of Social Theory, BA-BSOCU1006U Introduction to Economic Sociology, and BA-BSOCU1007U Managerial Economics I have one intergrated exam. You can only participate in BA-BSOCU1004U The Art and Practices of Business Accounting if you also register for the other courses: BA-BSOCU1005U Fundamentals of Social Theory, BA-BSOCU1006U Introduction to Economic Sociology, and BA-BSOCU1007U Managerial Economics I.
Examination
The course shares exams with
BA-BSOCU1005U
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.
Last updated on 12-08-2014