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2017/2018  BA-BSOCO1029U  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
Start time of the course 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
  • Caroline Aggestam Pontoppidan - Department of Accounting and Auditing (AA)
Main academic disciplines
  • Accounting
Last updated on 30-06-2017

Relevant links

Learning objectives
To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors: 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:
  • Fully comprehend the accounting equation and double entry-accounting
  • Prepare financial statements from the source data based on accounting transactions
  • Read, understand and develop financial ratios based on data in an annual report and analyze the information content of these measures
  • Understand the social and institutional aspects of accounting and financial reporting
  • Explain the infrastructural role of accounting numbers and calculations as ways to manage social and organizational life and broader practices in contemporary society
The Art and Practices of Business Accounting:
Exam ECTS 7,5
Examination form Home assignment - written product
Individual or group exam Individual exam
Size of written product Max. 5 pages
Assignment type Written assignment
Duration 24 hours to prepare
Grading scale 7-step scale
Examiner(s) One internal examiner
Exam period Winter
Make-up exam/re-exam
Same examination form as the ordinary exam
Description of the exam procedure


The exam is a take-home exam based on a question posed by the course instructor.

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 supplement 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.
Feedback during the teaching period
The course is supplemented by a blended learning approach through the use of CengageNOW. This online platform provides continuous feedback, on the exercises and tests carried out, covering learning objectives in the financial reporting textbook. In addition lectures and workshops will provide extensive opportunities for questions and answers. Students are also encouraged to take full advantage of staff office hours to engage in advancing comprehension of the course objectives.
Student workload
Lectures 24 hours
Excercise classes 10 hours
Preparation 172 hours
Last updated on 30-06-2017