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
|Type of exam
|7-point grading scale
|Type of grading
|Criteria of assessment
|The criteria of assessment are stated in the Examination Policies and Procedures
|Language of instruction
|Location of the lecture
|Responsible for the module
|Study Board of Economics and Business Administration
|Aalborg University Business School
|Faculty of Social Sciences and Humanities