2025/2026 MA-MMBAO2502U Financial and Managerial Accounting
English Title | |
Financial and Managerial Accounting |
Course information |
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Language | English |
Course ECTS | 3 ECTS |
Type | Mandatory |
Level | Part Time Master |
Duration | One Semester |
Start time of the course | Autumn |
Timetable | Course schedule will be posted at calendar.cbs.dk |
Study board |
Study Board for Master of Business
Administration
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Course coordinator | |
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Teaching methods | |
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Last updated on 01-07-2025 |
Relevant links |
Learning objectives | ||||||||||||||||||||||||
At the end of the course, the participant should
be able to:
• Read and understand financial statements including notes in the annual report
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Examination | ||||||||||||||||||||||||
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Course content, structure and pedagogical approach | ||||||||||||||||||||||||
Financial statement analysis / Accounting is the process of reviewing and analyzing a company's financial statements to make better economic decisions. First, we introduce the components of the financial statements including the income statement, balance sheet, statement of changes in owners' equity and cash flow statement. We address how basic transactions are recorded (simple debit/credit entries), and how these transactions enter into the financial statements. We also discuss the conceptual differences between accrual-based and cash flow-based accounting. Further, we discuss management accounting and decision making within the firm. Second, we show how profitability and liquidity risk can be measured. We introduce and analyze common financial ratios, and we discuss why it is crucial that accounting data are measured consistently across time and firms. Third, forecasting is essential as it serves as the foundation for many business decisions including whether to extend loans to firms or estimating the value of a corporation. Thus, we address how to develop pro forma statements (i.e. income statement, balance sheet and cash flow statement). which articulate. Finally, we discuss different valuation approaches and their strengths and weaknesses. The concept of cost of capital is introduced and different techniques to estimating cost of capital are briefly discussed. |
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Research-based teaching | ||||||||||||||||||||||||
CBS’ programmes and teaching are research-based. The following
types of research-based knowledge and research-like activities are
included in this course:
Research-based knowledge
Research-like activities
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Description of the teaching methods | ||||||||||||||||||||||||
The course has diverse teaching methods using lectures, cases, reading and discussions. The class meetings are interactive and require ongoing engagement of the students. | ||||||||||||||||||||||||
Feedback during the teaching period | ||||||||||||||||||||||||
The Feedback: Feedback is given to the student
together with the grade when the exam has been assessed.
The Evaluation: At the evaluation unit at CBS’s Economics & Analysis department, we ask you to evaluate the overall course. In other words, if there has been exercise classes and lectures, the evaluation should include both. We evaluate every course and faculty to secure and strengthen the professional level of the offered course. |
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Student workload | ||||||||||||||||||||||||
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