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The objective of the course is to provide the student with knowledge about research and central theories within the subject area. In addition, the objective is to enable the student to give an account of this knowledge, use this knowledge in the terms of the issues related to the subject area as well as to formulate an account of the knowledge in a scientific way on completion of the course.
The purpose of the course is to introduce the students to the central principles and methods used in the preparation of annual accounts, the components of the annual accounts and the interpretation of the information contained in the annual accounts.
The course contains a number of topics whose tentative weightings are listed below:
1. Introduction - including historical development
2. User considerations
3. Societal considerations
4. Transaction based accounts
5. Presentation of Financial Statements
6. Initial cost considerations
7. Inflation adjustment
8. Balance sheet
9. Profit and loss account
10. Income criteria
11. Cost calculation, including depreciation
12. Leasing
13. Financial items
14. Taxation in the annual accounts
15. Intangible fixed assets
16. Liabilities and shareholders' equity
17. Accounts analysis: purpose, basis and stakeholders
18. Methods for analysing accounts
19. The annual accounts as a basis for the analysis
20. Strength profile, the budget, auditors and Group Companies
21. Cash Flow Statement
Consolidated Financial Statements and Accounting for Investments in Subsidiaries
Management Accounting 1
Carsten Berthelsen
Lectures and exercises
The syllabus list and/or book list is available on BlackBoard - AU-IBT's E-learning portal, and by request to the instructor.
At the end of the 4 th semester is there an interdisciplinary case-examination in Management Accounting I and II, Financial Accounting and International Finance.
The students have to make a report plus an excel spreadsheet based on a case. The report has to be made in groups on 3 - 4 students. Based on the report there will be an individual oral examination with internal censor.
The final grade will be a mix of the report, the computer skills showed in the excel spreadsheet and the oral examination. The oral examination can include any topic mentioned under course contents.
