Accounting in Action (ACCT)

Course description


Intended Learning Outcomes
The overall aim of the course is to provide the students with basic knowledge about accounting practices and to reflect on these practices from a research perspective. Upon completion of the course, students should be able to:
Knowledge and understanding
1. Define and apply accounting models relating to management accounting and financial accounting.
2. Understand the general principles of costing, pricing, budgeting, performance evaluation and financial statement analysis
Skills and abilities
3. Based on knowledge of the general principles of costing, pricing, budgeting, performance evaluation and financial statement analysis, the students should be able to produce reports
Judgement and approach
4. By critically reflecting on accounting practices formulate a relevant research problem.


Course Content
It is fair to suggest that we live in a society full of numbers and that accounting is playing an increasing role in society, organisations and in the private sphere. In firms, issues like costing, pricing, budgeting, performance indicators and financial statement analysis are key activities. This course has two aims: (1) it aims providing an understanding of management accounting and financial accounting practices and (2) it offers insights into reflecting on these practices. The course is designed with the ambition of making it possible 1) to understand the ways in which accounting practices support (and inhibit) analysis and decision making 2) reflect on research on accounting with the ambition to problematize issues in practice.


Teaching Format
The course consists of a combination of lectures, seminars and group work and requires a significant portion of group work but also self-study on the part of students. Assessment for the course will be continuous and is carried throughout the different activities of the course.
The course workload is 200 hours equivalent to 7,5 ECTS (40 hours per week equivalent to 1,5 ECTS).
The language of instruction is English
Please note that all teaching and learning activities - such as lectures, seminars, assignments and assessment tasks – are carried out in English when the language of instruction is English.


Examination
Assessment for the course will be continuous and is carried throughout the different course activities. Each assessment task is weighted in relation to its importance in the overall assessment of the course. The student’s results from the different assessment tasks are added up to a total course score that will then translate into the final grade for the course.
Assessment tasks
The course contains the following weighted assessment tasks:
1. Individual quizzes: assesses learning outcomes 1–2; constitutes 10% of total course points.
2. Group work with several cases, including a final presentation: assesses intended learning outcomes 1–3 constitutes 45% of total course points.
3. Individually written course paper: assesses intended learning outcomes 1,2 and 4; constitutes 45% of total course points.
In order to obtain a passing grade a student must be assessed on all intended learning outcomes and therefore participate in assessment task 2 and 3.

Change semester  


Course title:
Accounting in Action
Semester: Autumn term 2019
Study period: 1
Rate of studies: 100%
Level: Graduate level (second cycle)
Credits: 7.5
Language of instruction: English

Course code: FE4437

Syllabus

Contact:


Course coordinator:
Toivo Lepp
Head of course:
Bino Catasús
Examiner:
Bino Catasús
Student services:
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Teachers: