AU kursuskatalog arkiv

G BFA Basic Financial Accounting ( efterår 2011 - 5 ECTS )

Rammer for udbud

• Uddannelsessprog: engelsk
• Niveau: Bachelor of arts - business administration
• Semester/kvarter: 1 st semester
• Timer per uge: Three lectures in 13 weeks as well as two tutorials in eight weeks.
• Deltagerbegrænsning: None
• Undervisningssted: Herning
• Hovedområde: Det Samfundsvidenskabelige Fakultet
• Udbud ID: 28851

Formål

The objective of the course:
To give the students an understanding of the double entry bookkeeping principle and make the students able to prepare an income statement and a balance sheet with notes. The aim of the course is also to give the students a basis in order to benefit fully from the teaching in Financial Accounting.

Course background:
Basic Financial Accounting is established for students without prior knowledge about the company's financial registration and reporting system. A basic knowledge of the principles of double entry bookkeeping, and end-of-period adjustments as well as preparation of financial statements, including an income statement, balance sheet and notes are essential prerequisites to obtain the utmost benefit of the teaching in Financial Accounting.

Indhold

THE CENTRAL ISSUES OF THE COURSE:

Focus will be on an introduction to financial accounting and the following topics:

• The framework of financial reporting
• Financial position and financial performance
• Preparation of financial statements.

Faglige forudsætninger

None

Underviser

Kristian Møller

Undervisnings- og arbejdsform

Lectures supplemented with tutorials.

Litteratur

Karsten Wiborg: Basic Financial Accounting

Publisher: Academica

1 ^st edition

Year of publication: 2010

Studieordning og bedømmelse

HA international management

• PC-eksamen, bedømt efter 7-skala uden censur