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Åbo Akademi University 2014/2015
BUSINESS AND ECONOMICS
Business and
Economics
Courses for Bachelor level students:
Accounting
Cost Accounting, 5 credits (Autumn 2014)
Financial Accounting - A User Perspective, 5 credits (Autumn
2014)
Economics
Economics of development: a global perspective, 5 credits
(Autumn 2014)
Information Studies
The Social Web, 5 credits (Autumn 2014)
Informetrics, 5 credits (Spring 2015)
International marketing
Introduction to Marketing, 10 credits (Autumn 2014)
International Business: a European perspective, 5 credits
(Autumn 2014)
B2B-marketing in an international context, 5 credits (Autumn
2014)
Sustainable Business, 5 credits (Spring 2015)
Organisation and management
Knowledge Management, 5 credits (Autumn 2014)
Creative business and the creative economy, 5 credits (Au-
tumn 2014)
Courses for Master level students:
Accounting
Value Based Management Accounting, 5 credits (Autumn
2014)
Economics
Game Theory, 5 credits (Autumn 2014/Spring 2015)
Information studies
Participatory information services 5 credits (Autumn 2014)
Management of information in digital environments, 5 credits
(Autumn 2014)
Information Management, 5 credits (Spring 2015)
International marketing
International Marketing in Business Networks, 5 credits (Au-
tumn 2014)
Intercultural MarketingManagement, 5 credits (Autumn 2014)
Intercultural Marketing Management: seminars, 5 credits
(Spring 2015)
Supply Chain Management, 5 credits (Spring 2015)
Accounting
In order to participate in courses in Accounting, the student
is expected to be an accountingmajor and have passed basic
level courses in accounting for the Bachelor level (2-3 years)
both in financial and management accounting before enter-
ing the master level.
Bachelor level:
Cost Accounting
310081.0
5 credits
Intermediate level (Bachelor/undergraduate, year 2-3)
Lectured course
Offered: Autumn 2014
Lecturer: Natalia Semenova
Prerequisites: The student is expected to be an accounting
major and have passed basic courses both in financial and
management accounting.
Aim: Provide a rigorous understanding of cost accounting for
internal reporting and control and deepen students' ability to
apply accounting methods in a practical context.
Contents: Main topics focus on contemporary principles and
techniques involved in determining costs and understanding
cost behaviour over varying conditions.
Forms of assignments: Lectures and web-based assignments
in accordancewith the requirements for the CertifiedManage-
ment Accountant (CMA) exam. All assignments need to be
completed on the appropriate due date. No final examination.
Literature: Drury C., Management and Cost Accounting, 7th
edition.
Articles related to the topic chosen by the instructor.
Financial Accounting - A User Perspective
310083.0
5 credits
Intermediate level (Bachelor/undergraduate, year 2-3)
Lectured course
Offered: Autumn 2014
Lecturer: Dr Jonas Spohr
Prerequisites: A basic course in Financial Accounting
Aim: Focus on the use of financial information for non-special-
ists from an international accounting perspective.
Contents: Fundamental principles of accounting, primary
financial statements and valuation, corporate governance
and financial reporting for capital markets.
Forms of assignments: Lectures, assignments, written cases
and final examination.
Learning outcomes:
After completing the course, the student will be able to
.
provide a basic understanding of financial statement
information rather than bookeeping mechanisms
.
illustrateand explain accounting concepts, such as earn-
ings, operating cash flows and EBIT
.
provide tools for company valuation
.
understand the framework for IFRS
Literature: Kothari, J and Barone, E. Financial Accounting: An
International Approach, FT Prentice Hall
Assignments chosen by the instructor.
