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