Excellence in
Management
Education

Title
MBA 2013 Financial Accounting
Contact hours per week
3.0
Lecturer
Sellhorn, Thorsten
Language
Content
This course introduces students to financial accounting by for-profit entities (including sole proprietor-ships, partnerships, and corporations) from a user perspective. A user perspective implies that the course is not limited to the techniques of financial accounting and the mechanics of preparing financial statements. Rather, it moves beyond them and looks at and the impact of a firm's business activities on the financial statements and the story that the financial statements tell. The class relies heavily on real-world examples from annual reports, the financial press, and research papers. The working knowledge provided here can be extended in further studies in management, finance and other business disciplines.
Teaching methods
Lectures, in-class group activities, and group project
Theories
Double-entry book-keeping, financial accounting theory, agency theory (to some extent), economics of information (to some extent)
Literature
This course is based on Alexander/Nobes, Financial Accounting, An International Introduction, 4th ed. 2010, Pearson.
Further literature
tba
Method of examination
Exam, homework assignments and group project