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2016/2017  BA-BBLCO1215U  Accounting and Financial Analysis

English Title
Accounting and Financial Analysis

Course information
Language English
Course ECTS 7.5 ECTS
Type Mandatory
Level Bachelor
Duration One Semester
Start time of the course 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
  • Nina Sormunen - Department of Accounting and Auditing (AA)
Main academic disciplines
  • Accounting
Last updated on 21-09-2016
Learning objectives
To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors: 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 exam
Assignment type Written assignment
Duration 4 hours
Grading scale 7-step scale
Examiner(s) One internal examiner
Exam period Winter
Aids allowed to bring to the exam Limited aids, see the list below:
  • Approved calculators: HP 10bII+ and Texas BA II Plus
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

Examination based on one or more questions in relation to the course literature.
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..
Student workload
Lectures 27 hours
Exercises 11 hours
Exam 4 hours
Preparation 164 hours
Total 206 hours
Expected literature

To be announced on Learn

Last updated on 21-09-2016