BE-507 Accounting 5 (or equivalent)
Additional recommended pre-requisites:
In addition to a broad and comprehensive knowledge of the main principles for accounting under International Financial Reporting Standards, a thorough understanding of conceptual frameworks for accounting is beneficial. It is further recommended to have completed a course in accounting theory.
Upon successful completion of this course the student should, using contemporary accounting issues, be able to:
As the course is based on current issues and therefore case based, weekly lectures will form the basis. The cases and issues presented in the lectures will be analyzed and students will have to prepare short resumes of the key accounting concepts involved and how they compete and are weighted against each other.
During the course, the students are required to hand in an essay based on a problem presented by the lecturer. This hand in will not be graded, but feedback will be provided. The hand-in may be prepared in pairs of two if warranted.
Students will also be asked to prepare for each lecture by reading relevant case papers from the literature as identified by the lecturer. Towards the end of the course, students will be challenged to briefly present in class their observations from the case readings.
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