2020/2021
BA-BSOCO2021U Financial Accounting and Reporting and its
Institutional Context
| English Title |
| Financial Accounting and Reporting
and its Institutional Context |
|
|
| Language |
English |
| Course ECTS |
7.5 ECTS |
| Type |
Mandatory |
| Level |
Bachelor |
| Duration |
One Semester |
| 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
29/01/2021
|
| 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:
- Understand and apply the accounting equation and double
entry-accounting
- Prepare financial statements based on accounting
transactions
- Calculate financial ratios and analyze the information content
of these measures
- Discuss and reflect upon social, institutional and ethical
aspects of accounting and financial reporting
- Understand emerging trends in non-financial
reporting
|
| Examination |
The exam in the subject consists of two parts:
| Midterm -
Financial Accounting and Reporting and its Institutional
Context: | | Sub exam weight | 15% | | Examination form | Home assignment - written product | | Individual or group exam | Individual exam | | Size of written product | Max. 5 pages | | 3 hour written home assignment | | Assignment type | Written assignment | | Duration | Written product to be submitted on specified date
and time. | | Grading scale | 7-point grading scale | | Examiner(s) | One internal examiner | | Exam period | Spring | | Make-up exam/re-exam | Same examination form as the ordinary exam | Description of the exam
procedure
The exam consists of a mix of open questions, true/false and/or
multiple choice questions. For the latter two question types (MCQ
and T/F questions), students have to briefly justify their choice
of answers. The learning objectives relevant for this partial exam
are - Explain the purpose of financial accounting and reporting
including selected aspects of social, institutional view on
accounting and financial reporting
- Understand emerging trends in non-financial reporting
- Apply the accounting equation and double entry-accounting to
prepare financial statements based on accounting transactions
- Find, analyze and interpret specific information in financial
statements
|
| Final -
Financial Accounting and Reporting and its Institutional
Context: | | Sub exam weight | 85% | | Examination form | Home assignment - written product | | Individual or group exam | Individual exam | | Size of written product | Max. 10 pages | | Assignment type | Written assignment | | Duration | 24 hours to prepare | | Grading scale | 7-point grading scale | | Examiner(s) | One internal examiner | | Exam period | Summer | | Make-up exam/re-exam | Same examination form as the ordinary exam | Description of the exam
procedure
The exam is a 24 hour take-home exam based on a question posed
by the course instructor. |
|
| Course content, structure and pedagogical
approach |
|
This course offers a comprehensive introduction to financial
accounting and reporting. Students will learn how to prepare, read
and interpret corporate financial statements. They will also gain a
solid understanding of the theories and practices that lie behind
these statements. The course is focused principally on IFRS
accounting techniques, but supplement with social and
institutional understanding of accounting and financial
reporting.
|
| Description of the teaching methods |
Lectures, exercise classes, case-based teaching.
A combination of online lectures and face-to-face teaching.
We use CengageNow (which is an online platform that supports our
textbook) to work exercises and problems. CengageNow gives
continuous feedback on your learning. |
| 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 |
12 hours |
| Preparation |
170 hours |
|
Last updated on
29/01/2021
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