2024/2025 BA-BDMAO2001U Financial Accounting and Reporting and its Digital Context
English Title | |
Financial Accounting and Reporting and its Digital Context |
Course information |
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Language | English |
Course ECTS | 7.5 ECTS |
Type | Mandatory (also offered as elective) |
Level | Bachelor |
Duration | One Semester |
Start time of the course | Autumn |
Timetable | Course schedule will be posted at calendar.cbs.dk |
Study board |
BSc in Digital Management
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Course coordinator | |
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Main academic disciplines | |
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Teaching methods | |
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Last updated on 25-06-2024 |
Relevant links |
Learning objectives | ||||||||||||||||||||||||||||||||||||||||||||||||
After having completed the course students should
be able to:
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Examination | ||||||||||||||||||||||||||||||||||||||||||||||||
The exam in the subject consists of two parts:
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Course content, structure and pedagogical approach | ||||||||||||||||||||||||||||||||||||||||||||||||
The course includes the following sessions which aim at laying the foundation for a solid understanding of financial accounting and reporting practices:
Throughout the different sessions, students acquire general business knowledge by analyzing financial statements of internationally operating companies with different backgrounds (service and product companies from different countries) with the aim of assessing the firm’s financial position and performance in light of the broader economic context.
The tasks of analysing financial data and assessing whether certain accounting regulations and practices meet the (intended) purpose of financial accounting aim at stimulating students’ curiosity about ambiguities in accounting and at helping students to develop a high degree of analytical and critical thinking.
Constructive collaboration is encouraged by group tasks. |
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Description of the teaching methods | ||||||||||||||||||||||||||||||||||||||||||||||||
Each teaching session consists of (1)
pre-recorded lecture videos, (2) homework exercises with solutions
available on Canvas and (3) an exercise session, in which students
will be asked to work on small problems in groups (e.g. a set of
true/false or MCQ questions, short calculation tasks, etc.).
Where feasible, the teaching sessions will include an online quiz that requires students to engage with real world examples (such as identifying relevant information in a firm's financial report). Immediate feedback will be given after submission of the student's answers. Next to the exercise sessions, students are able to deepen their ability to meet the learning objectives by attending workshop sessions that ask them to work through more extensive financial reporting and accounting problems. To stimulate an interactive learning environment, on campus sessions are not going to be recorded. |
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Feedback during the teaching period | ||||||||||||||||||||||||||||||||||||||||||||||||
Students will have the possibility to obtain
feedback on their performance by solving online quizzes, attending
the exercise sessions and workshops. Discussions of quiz solutions
and the class' overall results inform the students about their
progress in obtaining the skills as set out in the learning
objectives over time. A short feedback session on students'
performance during the midterm exam serves a similar purpose.
Exercise sessions confront students with relevant assignments on which students can test their abilities and obtain direct feedback from the instructor. Apart from these occasions to obtain feedback that are embedded in the structure of the course, students are encouraged to actively seek feedback from the teacher via the voluntary attendance of group meetings and/or individual office hours. |
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Student workload | ||||||||||||||||||||||||||||||||||||||||||||||||
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Expected literature | ||||||||||||||||||||||||||||||||||||||||||||||||
Financial Accounting – International Financial Reporting
Standards
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