The module provides the student with knowledge on advanced topics of financial accounting allowing the student to further the student´s knowledge and skills in the preparation and use of accounting information.
The module aims at advancing the student´s understanding of the concepts and principles of financial accounting and assist the student in comprehending and applying more advanced accounting techniques and methods in making accounting evaluations and preparing financial statements. It involves the techniques and methods that allow the student to master the advanced topics of tangible and intangible assets, leases and borrowing, inventories, equity, capital transactions, dividends, taxes, and several other topics, and to critically discuss the relevant issues of financial reporting.
The module gives the student a deeper knowledge of principal theoretical aspects of financial accounting and it enhances their technical proficiency in preparing financial statements.
The objective is that the student after the module possesses the necessary knowledge on:
The objective is that the student after the module possesses the necessary skills in:
The objective is that the student after the module possesses the necessary competences in:
For information see § 17.
|Name of exam||Financial Accounting 1|
|Type of exam|
Written or oral examIndividual examination.
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||The criteria of assessment are stated in the Examination Policies and Procedures|
|Study Board||Study Board of Auditing|
|Department||AAU Business School|
|Faculty||The Faculty of Social Sciences|