Advanced Business Administration 2: Accounting 2

Study Board of Business Economics

Teaching language: English
EKA: B100130402
Censorship: Second examiner: None
Grading: 7-point grading scale
Offered in: Soenderborg
Offered in: Autumn
Level: Bachelor

Course ID: B100130401
ECTS value: 10

Date of Approval: 20-03-2018


Duration: 1 semester

Course ID

B100130401

Course Title

Advanced Business Administration 2: Accounting 2

Teaching language

English

ECTS value

10

Responsible study board

Study Board of Business Economics

Date of Approval

20-03-2018

Course Responsible

Name Email Department
Qiang Guo qigu@sam.sdu.dk

Offered in

Soenderborg

Level

Bachelor

Offered in

Autumn

Duration

1 semester

Mandatory prerequisites

None.

Recommended prerequisites

SDU-courses in Accounting 1 (course No 8079602), Corporate Finance (course No 9069802), Qualitative Inquiry (course No 8076602), Tools for Quantitative Analysis (course No 8077002) and Microeconomics (course No 8076802) - or equivalent. 

Aim and purpose

The course is organized as a workshop centered on real world applications as well as extensions of the concepts and theories used in the different fields of accounting. 

Content

The topics considered in the course to be decided by students attending and the lecturer in charge. Students are required to write a paper on an agreed issue in the area, give an oral presentation and an opposition critique.   

Learning goals

Participating students are to address issues and topics of importance in the accounting area at large, including management accounting and financial accounting. The lecturer facilitating the workshop will suggest a number of predefined topics to the students and agree on a title and a focused problem statement for the papers and student presentations. When performing the research of the agreed topic students are required to identify and state fundamental theories, state and discuss the methodology used, show a critical attitude to sources or data used, and draw appropriate conclusions. Participating in the workshop process is meant to improve the students ability to perform independent work on an accounting issue (i), clearly identify research problems, (ii) decide and discuss theoretical and methodological approaches to the research problem, (iii) concisely writing a report and providing argued conclusions to the problems considered and (iv) discuss the papers presented and issues concerned in an academic and professional environment.   

Literature

To be agreed between the authors of the papers and the lecturer in charge of the workshop. The selection of literature depends on topic. 

Teaching Method

Required student activities in the course in Advanced Business Administration 2: Accounting 2 are divided into three parts: A written part consisting of the written course work, a written and oral opposition critique, and an oral presentation about the seminar paper including discussions and comments from other seminar participants and the supervising lecturer. The written part is supervised, and the student has to get in contact with the superviser in order to get a comment on the formulation of the problem and the proposed structure. The opponent(s) chairs the oral part the purpose of which is to discuss the paper and the research problem considered. Ahead of the discussion session the opponent(s) is to prepare a critique of 1 to 2 A4 pages. This opposition contribution is distributed to all participants in the session. Language of instruction and discussions is English.

5 hours is set aside for supervision per project.  

Workload

Project work: 240 hours.
Supervision (contact with supervisor and his or her preparation for meetings): 5 hours.
Preparation for and participation in workshop: 25 hours
Total: 270 hours.

Examination regulations

Exam

Name

Exam

Timing

The particular form of examination, cf below, is based on the discussion sessions taking place according to an agreed schedule towards the end of the semester. The grade obtained is a part of the ordinary exam activities in January, and a re-examination in February.  
 
The university may grant an exemption from the rules in case of exceptional circumstances. 

Tests

Exam

Name

Exam

Form of examination

Project report with oral defence

Censorship

Second examiner: None

Grading

7-point grading scale

Identification

Student Identification Card - Date of birth

Language

English

Duration

The written report: Ongoing throughout the term. Deadline for submission: see under time of examination 

Length

The written report:
1 students: Max. 15 pages excluding table of contents, possible summary and appendices. 
2 or more students: Max. 25 pages excluding table of contents, possible summary and appendices. 


Assignment handin

The written report: Through SDU assignment in the course page in Blackboard.

ECTS value

10

Additional information

The exam consists of two parts:
Ordinary exam:

1) The written report.
The students are to prepare a paper individually or in groups of 2 to 3 students. The lecturer responsible for the course is to provide a list of suggested issues or topics, make agreements with the author(s) on a more specific paper title, organize counselling sessions, and announce guidelines for implementing the course, including setting time schedules for handing in papers and fixing discussion session dates. 

Duration: Ongoing throughout the term. Deadline for submission: see under time of examination 
Location: Home assignment / attendance at the university in connection with the discussion sessions.
Internet Access: Required.
Hand out of assignment: Not applicable.
Hand in: Through SDU assignment in the course page in Blackboard.
Extent:
1 students: Max. 15 pages excluding table of contents, possible summary and appendices. 
2 or more students: Max. 25 pages excluding table of contents, possible summary and appendices. 

The report must meet the requirements stated in the "Formalities for written assignments in economics and business administration" - available at the study programme page on www.sdu.dk under "Exam".

2) Oral presentation and critical evaluation:
Discussion of oral presentation (approx. 1 hour) based on written paper and an oral critical evaluation based on written critique contributed by an opponent (1 to 2 pages). In addition to defending their own report, students must take on the role as opponent towards a group of fellow students' report. 

The overall assessment includes the following elements:
Written report
oral presentation
critical evaluation of another report
Indicative grade is given after the meeting. Please note that the contribution to the written course work made by each member of a group is to be clearly indicated as the examiner is legally confined to grade individually. The purpose of the above mentioned evaluation form is to test to what extent the student is able to attain the described aims (i.e. Solo level 3).

Re-examination:
Re-examination based on previously filed report in the ordinary examination takes places as submission of a revised report, followed by an oral exam in which the student explains the changes made in the report. There is no guidance available for the revision.

The form for the re-exam can be changed by the study board. Such a change will be announced 14 days before the re-exam takes place. 

Re-examination without prior participation in the ordinary examination is in the form of a written report followed by an oral examination in the same way as for ordinary examination. The length of the report is under the same requirement as the ordinary exam. There is no guidance beyond the deadline for submission of the report for the ordinary examination. 
 
Changes in group size can be approved by the lecturer. 

EKA

B100130402

External comment

NOTE - This course is identical with the former course Advanced Business Administration 2: Accounting 2, Id. 9073401.
Used examination attempts in the former identical course will be transferred.
Courses that are identical with former courses that are passed according to applied rules cannot be retaken.

The student is automatically registered for the first examination attempt when the student is registered for a course or course element with which one or more examinations are associated. Withdrawal of registration is not possible, and students who fail to participate in an examination have used one examination attempt, unless the University has made an exemption due to special circumstances. 
If a student does not meet the established university prerequisites for taking the exam, he or she has used one examination attempt, unless the University has made an exemption due to special circumstances.

Courses offered

Offer period Offer type Profile Education Semester
Fall 2018 Mandatory International Economics and Business Relationships / Accounting - Sønderborg (Admission (2015) 2016) Bachelor of Science (BSc) in Economics and Business Administration | Esbjerg, Soenderborg, Slagelse, Odense, Kolding 5
Fall 2018 Exchange students

Teachers

Name Email Department City
Andreas Ostermaier ostermaier@sam.sdu.dk Soenderborg

URL for Skemaplan

Sønderborg
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