Financial Accounting for E&BE

Faculteit Economie en Bedrijfskunde
Jaar 2017/18
Vakcode EBP802B05
Vaknaam Financial Accounting for E&BE
Niveau(s) propedeuse
Voertaal Engels
Periode semester I b
ECTS 5
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Uitgebreide vaknaam Financial Accounting for E&BE
Leerdoelen Upon completion of the course the student is able to:
1. identify business transactions that affect the financial position of an organization.
2. analyze business transaction according to the rules of double entry.
3. distinguish accrual accounting based on revenues and expenses from cash accounting based on receipt and expenditures.
4. translate the effect of business transactions concerning different assets and liabilities as well as revenues and expenses into a balance sheet and income statement.
5. prepare the statement of cash flows from balance sheet and income statement items.
6. apply the basic techniques of analyzing financial statements with ratio analysis.
7. identify the major stakeholders involved in the production and dissemination of accounting information.
Omschrijving Financial accounting provides a vital service by supplying information that decision makers need to make reasoned choices among alternative uses of scarce resources in the conduct of business and economic activities. To that end, accounting measures business activities by recording data about them for future use, by processing them to useful information and by communicating them to decision makers through financial reports. The topics in this course are the administration and processing of various financial transactions, the preparation of the accounts (balance sheet, income statement, cash flow statement) and the analysis and interpretation of the financial performance and financial position of companies.
Uren per week 5
Onderwijsvorm hoorcolleges, practica, werkcolleges
Toetsvorm schriftelijk tentamen met open vragen, tussentoets(en)
(resit semester IIa)
Vaksoort propedeuse
Coördinator dr. C.A. Huijgen
Docent(en) and others ,dr. S. Girdhar ,drs. D.J.J. Heslinga , N. Hussain, PhD. , V.A. Porumb , A. Rehman Abbasi , student-assistants
Verplichte literatuur
Titel Auteur ISBN Prijs
Financial Accounting, International Edition 2012, 11th edition, South-Western, Cengage Learning Powers, M, B.E. Needles 9781111525545 €  59,00
Entreevoorwaarden Admittance to the BSc E&BE. Depending on e.g. capacity, other students may be allowed to participate in some or all course activities. To be decided by the Programme Director)
Opmerkingen Secretary: I.J. Bakker, tel. 050 36 33535, e-mail i.j.bakker@rug.nl
Coordinator: Dr. C.A. Huijgen, e-mail c.a.huijgen@rug.nl, tel. 050 36 37206
Opgenomen in
Opleiding Jaar Periode Type
BSc Economics and Business Economics/E&BE  (basisprogramma BSc E&BE) 1 semester I b verplicht
BSc Industrial Engineering and Management 1 semester I b verplicht
Pre-MSc-programma’s FEB  (Pre-MSc International Financial Management/IFM) 1 semester I b verplicht