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Excerpt from course description

Financial Accounting (2024/2025)

Introduction

The set of financial accounts is usually the primary channel for reporting the financial affairs of any organisation. A thorough understanding of such information is absolutely vital for any senior level manager involved in the discussion of a company’s financial state of affairs. Financial accounting based information is also the starting point of the financial aspects of most decisions aimed at improving shareholder value.

Course content

Topic 1

  • The main principles of financial accounting
  • Posting financial accounting transactions
  • Completing year-end accounts

Topic 2

  • Regrouping and adjusting the financial accounts in preparation for analysis

Topic 3

  • Using financial accounting information for corporate control purposes
  • Earnings related issues
  • Capital structure issues
  • Liquidity issues
  • Other performance measures

Topic 4

  • Using financial accounting information for corporate decision making
  • Strategic decision making
  • Investment decisions
  • Mergers and acquisitions
  • Valuation
  • Operational decision making
  • Budgeting
  • Pricing decisions

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.