Program Overview

Financial Accounting and Data Analysis Module

Overview

The Financial Accounting and Data Analysis module is a comprehensive course designed to equip students with the knowledge and skills necessary to read, interpret, and analyze financial statements, as well as understand and apply basic methods for collecting, visualizing, and interpreting financial data.

Content, Progress, and Pedagogy

The module is composed of two main blocks: Financial Accounting and Financial Data Analysis.

• The Financial Accounting block focuses on enabling students to make informed business decisions regarding investments, credit, or resource allocation by analyzing financial statements.
• The Financial Data Analysis block aims to teach students how to understand and apply basic methods for collecting, visualizing, and interpreting financial data, including data collection, visualization, and data conversions, as well as introducing the basics of panel data econometrics.

Learning Objectives

Knowledge

The objective is that the student possesses the necessary knowledge on:

• How to conduct a comprehensive evaluation of a company according to different stakeholders' perspectives.
• How to interpret and use accounting information.
• How to carry out data collection, relevant manipulation, basic exploratory data analysis, and understand the importance of panel data econometrics for financial analysis.

Skills

The objective is that the student possesses the necessary skills in:

• Calculating and commenting on economic and financial margins and ratios deriving from data contained in financial statements.
• Conducting comprehensive analysis, critically interpreting non-financial disclosure of published financial statements, and reaching data-driven conclusions.
• Collecting, analyzing, preparing, converting, and interpreting financial data.

Competences

The objective is that the student possesses the necessary competences in:

• Understanding and applying the fundamental principles of financial accounting.
• Analyzing and interpreting financial statements to assess a company's financial health and support informed valuation and strategic decisions.
• Collecting, transforming, and interpreting financial data using appropriate methods.

Type of Instruction

For information, refer to § 17.

Exam

Prerequisite for Enrollment

• It is a prerequisite for exam participation that the student has handed in and received approval of specified assignments.
• If the student has not fulfilled the above prerequisite for participation in the ordinary examination, then it must be fulfilled to participate in the re-examination.

Exam Details

• Name of exam: Financial Accounting and Data Analysis
• Type of exam: Written or oral exam, Individual examination
• ECTS: 5
• Assessment: 7-point grading scale
• Type of grading: Internal examination
• Criteria of assessment: The criteria of assessment are stated in the Examination Policies and Procedures

Facts about the Module

• Danish title: Finansiel regnskab og dataanalyse
• Module code: KAFIN20241
• Module type: Course
• Duration: 1 semester
• Semester: Autumn
• ECTS: 5
• Language of instruction: English
• Location of the lecture: Campus Aalborg
• Responsible for the module: Caglar Kaya
• Used in:
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Management Accounting and Control), 2020
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Organisation and Strategy), 2020
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (International Business), 2020
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Marketing), 2020
  • Curriculum for the Master of Science (MSc) in Economics, 2022
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Organisation, Strategy and Leadership), 2022
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Management Accounting and Control), 2022
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Finance), 2022
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (International Business), 2022
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Marketing and Sales), 2022
  • Curriculum for the Master of Science (MSc) in Economics and Business Administration (Business Data Science), 2022
  • Studieordning for kandidatuddannelsen i erhvervsøkonomi (organisation, strategi og ledelse), 2025

Organisation

• Study Board: Study Board of Economics and Business Administration
• Department: Aalborg University Business School
• Faculty: Faculty of Social Sciences and Humanities