The student must achieve an understanding of the possibilities and limitations of financial accounting as a communication means to external stakeholders. This knowledge is a necessary prerequisite for the students’ effective use of financial accounting data. Both in the context of specific financial accounting analyses and as a key tool, it will help identify more PBL oriented issues in the concrete company or organisation.
The student must through the module obtain knowledge about:
Gaining an insight into key concepts, principles and methods included in financial accounting.
Reflecting on the possibilities and limitations of financial accounting as a communication means to external stakeholders.
Explaining and describing the rules and conventions in force regarding accounting standards, including the Danish Financial Statements Act.
The student must through the module obtain skills in:
Application of key concepts, principles and methods included in financial accounting.
The student must through the module obtain competences to:
|Name of exam||Financial Accounting|
|Type of exam|
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||Module examinations are assessed according to the Danish 7-point grading scale. The grade 12 will be awarded to students who give an excellent performance and demonstrate that they have fulfilled the above objectives exhaustively or with few insignificant omissions. The grade 02 will be awarded to students who demonstrate that they have fulfilled the minimum acceptable level of the above learning objectives.|
|Language of instruction||English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Business Economics|
|Department||Department of Business and Management|
|Faculty||The Faculty of Social Sciences|