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Principles of Accounting

The overall aim of the course is to introduce the students to the principles of accounting.

The course will cover the following subject areas:

Financial Accounting

  • Regulatory Framework and Standard Setting
  • Accounting in Organizations
  • Financial Statement Analysis

Management Accounting

  • Cost - Volume - Profit analysis
  • Budgeting
  • Costing and Pricing
  • Course structure

    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.

    Teaching format

    The course consists of a combination of lectures, seminars and group work and requires a significant portion of self-study on the part of students. Assessment for the course will be continuous and is carried throughout the different activities of the course. 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.


    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. Assessment task 1: Individual final examination.
    2. Assessment task 2: Seminar in Financial Accounting.
    3. Assessment task 3: Seminar in Management Accounting.

    After completion of the course, students will receive grades on a scale related to the intended learning outcomes of the course. The passing grades are A, B, C, D and E. The failing grade is F.

  • Schedule

    The schedule will be available no later than one month before the start of the course. We do not recommend print-outs as changes can occur. At the start of the course, your department will advise where you can find your schedule during the course.
  • Course literature

  • Contact

    Kursansvar: Thomas Hartman