Financial Accounting

2018/2019

Content, progress and pedagogy of the module

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.

Learning objectives

Knowledge

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.

Skills

The student must through the module obtain skills in:

  • Application of key concepts, principles and methods included in financial accounting.

Competences

The student must through the module obtain competences to:

  • The students must acquire logical and mathematical skills that enable them to account for the contexts of financial accounting and to work with this.

Exam

Exams

Name of examFinancial Accounting
Type of exam
Written exam
ECTS5
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentModule 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.

Facts about the module

Danish titleRegnskab
Module codeBAEBA20177
Module typeCourse
Duration1 semester
SemesterAutumn
ECTS5
Language of instructionEnglish
Location of the lectureCampus Aalborg
Responsible for the module

Organisation

Study BoardStudy Board of Business Economics
FacultyThe Faculty of Social Sciences