Accounting

2018-2019
Dit vak wordt in het Engels aangeboden. Omschrijvingen kunnen daardoor mogelijk alleen in het Engels worden weergegeven.

Doel vak

1. Academic skills. After successfully completing this course, the
student:
• recognizes fundamental accounting information and leaves out
irrelevant information
• puts forward well-founded, substantiated points of view about
accounting-related decisions, both in spoken and written format

2. Bridging theory and practice. After successfully completing this
course, the student:
• demonstrates theoretical and empirical knowledge concerning accounting
in the context of international business administration
• knows the basic theories, models and concepts of financial and
managerial accounting

3. Broadening our Horizon. After successfully completing this course,
the student:
• is informed about current accounting practices
• has a strong sense of ethics and integrity with regard to accounting
decision-making processes
• is able to adapt accounting concepts to an international context
• has a strong orientation towards an international career

Inhoud vak

Accounting is the language required to do business. It allows
executives, managers and employees to communicate; it allows investors,
analysts, and governmental authorities to understand how an organization
is doing. Thanks to the International Financial Reporting Standards,
accounting can be seen as a global language, spoken across most
countries.
Accounting is much more than book-keeping. Without accounting, it is not
possible to evaluate a new business opportunity, assess the performance
of a company, or design a solid business strategy for the near future.
This course provides a thorough introduction to financial and managerial
accounting. It provides fundamental knowledge that all business
practices require.
This course teaches how to formally record and report economic events
and transactions, how to read accounting information to make inferences
and support decisions, and how accounting plays an active role in the
success or failure of a company. More broadly, this courses explains why
the accounting activity cannot be performed by robots, as it involves
discretion in how information is recorded and reported. Moreover, the
course offers a first look at what the accounting profession entails.

Onderwijsvorm

Lectures
Tutorials

Toetsvorm

Interim exam – Individual assessment
Written exam – Individual assessment
Mandatory attendance and participation in tutorials – Individual
assessment

Literatuur

Text book:
Weygandt, J.J., Kimmel, P.D., Kieso, D.E. (2015) Financial & Managerial
Accounting, 3nd edition. Wiley. ISBN 9781-11903-6265.
The 3rd edition is preferred, but students may also use the 2nd edition.


Additional material will be announced on Canvas.

Aanbevolen voorkennis

Students are expected to have a solid understanding of algebra, and be
well-acquainted with the content of Business Mathematics or similar
courses.

Algemene informatie

Vakcode E_IBA1_ACC
Studiepunten 6 EC
Periode P5
Vakniveau 100
Onderwijstaal Engels
Faculteit School of Business and Economics
Vakcoördinator dr. J.P. Mendoza Rodriguez
Examinator dr. J.P. Mendoza Rodriguez
Docenten

Praktische informatie

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Werkvormen Hoorcollege, Werkgroep
Doelgroepen

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