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Studiegids

nl en

Accounting

Vak
2020-2021

Admission requirements

Not applicable

Description

This course is aimed at introducing students to financial and management accounting and related financial management, with an emphasis on basic knowledge of the accounting concepts, rules and principles and the application of these elements to the business environment. The course is structured around six interactive lectures and self-study and designed as an intensive six-week 3 EC course (equivalent to 84 hours). Students examine the accounting function and its role in modern business, Basic accounting theory and principles are examined, and some of the more important contemporary accounting developments are reviewed. This course is designed for consumers as opposed to producers of accounting. The idea is to make the exercises in advance – in groups -, in order to reinforce your knowledge and understanding. Moreover I will hand over case studies which we will work out in class and related articles as readers. To enliven the presentations, I will share with you personal practical experiences, also to match the link with ICT.

Course objectives

By the end of the course, the student should be able to:

  • Understand and discuss the role of financial and management accounting and related financial management;

  • How basic knowledge of the accounting concepts and rules and their impact and application to the business environment;

  • Critically assess published studies and be able to read, interpret and analyze the primary financial statements and financial reports;

  • Understand and be able to use and analyze the balance sheet and income statements, based on the accounting equation and accrual accounting;

  • Understand and be able to use and analyze the statement of cash flows;

  • Master the skills involved to use accounting information to make judgments about firm performance, including trend analysis, profitability analysis and liquidity analysis.

Timetable

The schedule can be found on the Leiden University SBB website

Detailed table of contents can be found on uSis. 

Mode of instruction

2 hours interactive lectures, presentations and discussions every week, 6 weeks long.

Assessment method

Assessment is as follows:

20% for class participation/presence,
30% for group assignments on cases that are presented and discussed in class,
50% for the final written exam (multiple choice).

In order to pass students must have a total grade of at least a 6 (six).

A week after the grades are released a date, time & location will be announced on Brightspace for students to inspect their exam and ask for feedback. Should there be any questions about this, the teacher will clearify.

Reading list

Required:
Accounting and Finance for Non- Specialists, 10/E (as from 8/E allowed)
Peter Atrill, University of Plymouth Business School
Eddie McLaney
ISBN-10: 1292135603 ISBN-13: 9781292135601 ©2017- Pearson- Paper, 616

Registration

You have to take two steps:
1. Fill in this link;
2. Sign up for classes and examinations (including resits) in uSis (in time).

There is only limited capacity for external students. Please contact the programme Co-ordinator

Contact

For all your questions you can contact info@sbb.leidenuniv.nl

Note: If you are an ICTiBPS student, you can contact the programme coordinator of ICTiBPS for any questions about your program.

Remarks

  • Students are responsible for enrolling/unenrolling themselves for (partial) exams/retakes.

  • Students are responsible for enrolling themselves for (partial) exams/retakes.

  • The deadline for enrolling for an exam/retake is 10 calendar days before the exam/retake takes place (exam date - 10 = deadline enrolling date).

  • Students who do not enroll themselves for an exam/retake by the deadline are not allowed to take the exam/retake.

  • Students fail the course if any of the components that make up the final mark of the course is assessed below 5.0.

  • The final grade is expressed as a whole or half number between 1.0 and 10.0, including both limits. The result is not to be expressed as a number between 5.0 and 6.0.

  • If one of the components of the final mark constitutes a component that assesses attendance or class participation, students cannot take a retake for this component. Therefore, students fail the course if their mark for this component is less than 5.0.

  • It is not possible to do retakes for group assignments. Therefore, if students fail the group assignment component, they fail the course.

  • Students pass the course if the final mark is 6.0 or higher (5.49 will rounded down to a 5 and a 5.5 will be rounded up to a 6.0).

  • For courses, for which class participation is an assessment component, students may not be penalised for an absence if the student has a legitimate justification for this absence. The student must notify the program coordinator via email (info@sbb.leidenuniv.nl) of such an absence BEFORE the lecture, describing the reason for missing the lecture. If the student does not notify the program coordinator before the lecture, the student will be penalised. Students may be required to provide further documentation to substantiate their case, and class attendance requirements are only waived under exceptional circumstances such as illness.

  • Students who are entitled to more exam/retake time must report to info@sbb.leidenuniv.nl 10 days before the exam/retake takes place.