2018/2019
BA-BSOCO1820U The Art and Practices of Business
Accounting
| English Title |
| The Art and Practices of Business
Accounting |
|
|
| Language |
English |
| Course ECTS |
7.5 ECTS |
| Type |
Mandatory |
| Level |
Bachelor |
| Duration |
One Quarter |
| Start time of the course |
Spring |
| 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
(AA)
|
| Main academic
disciplines |
|
|
| Teaching
methods |
|
|
|
Last updated on
29-06-2018
|
| 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:
- 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 role of accounting numbers and calculations as ways
to manage social and organizational life and broader practices in
contemporary society
|
| Examination |
|
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.
|
| Description of the 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
29-06-2018
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