How can users rely on the information provided in financial reports? How do preparers of financial reports provide relevant information to users? These are the two core questions you will learn how to answer in the Accountancy track. This track is one of 2 tracks you can opt for in our Master's in Accountancy and Control.
Accounting provides the information necessary to make important financial decisions at a high level. Investors will look at financial reports to see what is going right for the company, compare performances of different companies, and predict future performance.
Using this information, investors will decide where to allocate their savings and how to adjust their investment portfolio. Accountants provide assurance on this information through their audit. They also give oversight to internal issues like fraud as well as staying in compliance with both national and international regulations.
In the Accountancy track you learn to analyse information needed for reporting purposes of organisations. We place key emphasis on studying the rules, procedures and systems that are needed.
The Amsterdam Business School has positioned itself amongst the best business schools in Europe and I can tell so by the many ambitious young people I met here.Denitsa Pacheva, Accountancy track Read Denitsa's full review
Apart from the 6 general courses of the full programme, you will follow 3 track-specific courses.
The main objective of this course is to provide you with a thorough introduction into academic research on financial accounting and reporting to get a better understanding of the financial reporting environment.
In this course you will learn about the role and of the auditor in society. We will cover various topics, such as the expectation gap, auditor independence, the audit risk model, the audit process, audit quality and fraudulent reporting, auditor oversight and regulation, as well as current developments in the market for audit services.
Apply your knowledge to solve complex business issues in the area of accountancy. Together with your fellow students, you will work on cases that an audit firm or company struggles with, such as the implementation of new accounting standards or the use of data analytics and process mining to improve an audit.
Sales revenue is crucial for stakeholders to understand performance. But revenues are not easily defined in case of long-term customer relationships. So how should a telecom firm account for up-front payment for a two-year cellphone plan? Treatment according to International Financial Reporting Standards (IFRS) is changing. Does this change influence firm valuation?
Examples of relevant issues that could be discussed in your classroom.
|Degree programme||MSc Accountancy and Control|
|Credits||60 ECTS, 12 months|
|Language of instruction||English|