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| Title |
Financial Accounting
|
| Semester |
F2026
|
| Master programme in |
Social Entrepreneurship and Management
|
| Type of activity |
Course |
| Mandatory or elective |
Mandatory |
| Teaching language |
English
|
| Study regulation |
Read about the Master Programme and find the Study Regulations at ruc.dk |
| REGISTRATION AND STUDY ADMINISTRATIVE | |
| Registration |
You register for activities through stads selvbetjening during the announced registration period, which you can see on the Study administration homepage. When registering for courses, please be aware of the potential conflicts and overlaps between course and exam time and dates. The planning of course activities at Roskilde University is based on the recommended study programmes, which should not overlap. However, if you choose optional courses and/or study plans that goes beyond the recommended study programmes, an overlap of lectures or exam dates may occur depending on which courses you choose. |
| Number of participants |
|
| ECTS |
5
|
| Responsible for the activity |
Lone Samuelsson (losa@ruc.dk)
|
| Head of study |
Christine Revsbech (crevsbech@ruc.dk)
|
| Teachers |
|
| Study administration |
IMT Registration & Exams (imt-exams@ruc.dk)
|
| Exam code(s) |
U60217
|
| ACADEMIC CONTENT | |
| Overall objective |
The objective of this course is to allow students to acquire knowledge of financial accounting as a method used to communicate the economic situation of an enterprise. The students will be able to read the accounts of other enterprises and produce their own. The purpose is to give students basic knowledge about Financial Accounting for social enterprises so that they are able to understand and analyse traditional financial accounting information. |
| Detailed description of content |
The course introduces the students to financial accounting. It is focused on reading and understanding of financial reports with the content of the following statements: Profit and loss, financial position, cash flow and changes in equity. The students also learn to understand and calculate the key figures of the financial report. They also learn about cash flow budget. The students also try in a very simple way to make their own financial report with an exercise, where they simulate starting a social enterprise.
|
| Course material and Reading list |
Jill Collis, Andrew Holt, and Roger Hussey: Business Accounting. An introduction to financial & management accounting. 3rd ed. Palgrave MacMillan 2017 ISBN Paperback: 9781137521491; Ebook - 9781137521507 2nd ed. Can be used except for one missing chapter (ISBN 978-0-230-27623-9) Sample(s) of financial reports. |
| Overall plan and expected work effort |
Study intensity 5 ECST = 135 hours The course is a 5 ECTS course and has a total of 135 working hours for students. This includes all activities, such as participation in class, preparation, reading, and exam. Calculation of expected work:
Teaching and learning activities
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| Format |
|
| Evaluation and feedback |
The course involves both lecturer and peer feedback during course activities. The course is furthermore evaluated with an individual survey and an oral group evaluation in class during the last session of the course. |
| Programme |
|
| ASSESSMENT | |
| Overall learning outcomes |
After completing this course, students will be able to:
|
| Prerequisites |
|
| Form of examination |
Individual oral exam with time for preparation.
Time for preparation including time to pick a question by drawing lots: 25 minutes. Time allowed for exam including time used for assessment: 25 minutes. Permitted support and preparation materials: All. Assessment: Pass/Fail. Moderation: Internal co-assessor. |
| Form of Re-examination |
Samme som ordinær eksamen / same form as ordinary exam
|
| Type of examination in special cases |
|
| Examination and assessment criteria (implemented) |
The examination begins with the student presenting their reflections from preparation time, followed by conversation about the budget example, lead by the examiner. During assessment, it will be considered to which degree the student demonstrates that they:
Use of generative AI aids in the exam The use of generative artificial intelligence (GAI) is not permitted for the oral exam, including during any potential preparation time. This means that any personal notes or written presentations must be produced without the use of generative AI. The use of generative artificial intelligence (GAI) must always take place within the framework of Roskilde University's ‘Guidelines for using generative artificial intelligence in written exams. Read the guidelines here. |
| Exam code(s) | |
| Last changed | 14/11/2025 |
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