Eksternt Årsregnskab

Kursusbeskrivelse

<p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Stort velkommen til det fokuserede eksamenskursus i Eksternt Regnskab for Erhvervsøkonomi på Århus Universitet</p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><br /></p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Her vil du få en <b>grundig gennemgang af de eksamensemner</b> som i kan forvente at møde sammen med underviser. Vi vil kigge på rigtige opgaveeksempler og gennemgå dem i detaljer sammen, så I får en den nødvendige forståelse og viden for at kunne gå til eksamen.</p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><br /></p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Vi vil kigge på alle de <b>centrale emner</b> som de Internationale Standarder (IFRS, IAS), Årsregnskabsloven inkl. regnskabsklasser[A/B/C/D], Indregningstidspunkt, og krav til årsregnskab/balance.</p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><br /></p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b>Vi vil gennemgå de primære emner som dukker op til eksamen:<br /></b></p><ul><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Indregning og kravstyper</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Periodisering og periodeafgrænsningsposter</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Anlægsaktiver, afskrivning, og op-/nedskrivning</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Finansiering (lån og emissioner)</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Regnskabsopgørelser</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Særlige poster og hændelser</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Hændelses- vs. pengestrømsbaseret regnskab</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Pengestrømsopgørelse per årsregnskabsloven</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Faktureringsmetoden og Produktionsmetoden</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Skatteindregning i årsregnskabet</li></ul><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">&nbsp;&nbsp;</p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b>Derudover vil vi gennemgå potentielle eksamensemner:</b></p><ul><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Forskelle mellem IASB [IFRS/IAS] og ÅRL</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Research and Development/Forskning</li></ul><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">&nbsp;</p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b>Kurset består af:</b></p><ul><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">3 dages fysisk undervisning med gennemgang af opgaver på gruppen og individuelt.</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Retteløsninger og ekstra opgaver til selvtræning</li><li style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Noter til ÅRL og IASB</li></ul><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">&nbsp;&nbsp;</p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> </p><p style="margin: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">Kort sagt et intensivt kursus der giver dig alle de værktøjer som du skal bruge for at lykkedes til eksamen!</p>