5011 Financial Accounting with Analysis, 5004 Financial Accounting and Consolidated Reporting and 5105 Accounting Theory
The course will provide students with an opportunity for further study of annual accounting and good accounting principles in the private sector. Students will learn to discuss and solve various problems within the field of annual accounting in the context of current laws and regulations and accounting standards.
 General requirements for annual accounts
 Managing the main items in the balance sheet and the profit and loss account
 Notes to the accounts
 Annual reports
 Consolidated group accounts
- Group taxation
- Own capital method
- Fusions and fissions
Lectures, assignments and group work in the autumn and spring semesters.
Obligatory to hand in 1-3 obligatory assignments. Students must receive passing marks on all assignments before they will be permitted to sit the examination. Written examination, 6 hours.
In ordered to qualify as a registered public accountant candidates must achieve a grade of C or better.
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