Course Description

Knowledge of the organisation, planning and execution of activities in connection with the accounting and financial functions will be emphasised. It will also be important to develop an understanding of the accounting system in general, and in particular the registration and control aspects when using computer-based accounting systems. The course will also focus on the framework conditions for accounting in relation to laws and regulations, and how these must be integrated into a group’s accounting and control system.

• Accounting framework conditions
• Internal control and internal accounting control measures
• Accounting system
• Structure of accounts
• IT-based accounting programmes
• Control and security in IT-based accounting systems
• The Bookkeeping Law’s requirements regarding accounting
• Annual accounts – formal requirements, planning and execution
• External bookkeeping

Assessment Methods

Obligatory submitted assignments must be approved before the students may take the axamination. Individual written examination, 4 hours.

Minor adjustments may occur during the academic year, subject to the decision of the Dean