Accounting, Auditing and Control

About this programme

This course covers topics related to financial reporting, how management accounting can be used to create value in companies, financial statement analysis and auditing. The course is given and examined in English. Module 1. Advanced Financial Statement Analysis and Valuation, 7.5 credits The module aims to provide students with relevant theories, methods and models for valuing companies and their securities, primarily equity (common stock). The module deals with the analysis of financial statement information and the use of this information for business strategy analysis, performance evaluation and investment decisions. Accounting and discounted cash flow approaches to valuation are discussed as are forecasting of dividends, earnings, cash flows and pro forma analyses. During the module, students will also be introduced to the code of academic conduct, e.g. referencing and avoidance of plagiarism and cheating. Expected learning outcomes After successful completion of the module, the student should be able to: Focus of instruction Learning is supported by lectures, seminars, literature i.e. textbook and research articles, cases and projects. Students are introduced to academic conduct, for example how cheating and plagiarism can be avoided and referencing techniques. Examination modes Examination is based on an individual written hall exam, multiple choice tests and an individual computer-based examination on plagiarism and referencing. A passing grade is required for examination in the module. The course is given and examined in English. Note as well examination modes b