Major subject – Accounting
Accounting is used to describe, prescribe, analyse and assess the reality of an organisation in a systematic and structured manner. In accounting processes, both people and numbers (key figures) of various types play an important role. Accounting provides a foundation for managing an organisation, while also showing external parties how the organisation is doing economically. As a student of Accounting, you can choose to specialise in external accounting, management accounting, or auditing. External accounting deals with final accounts, annual financial statements and taxation in different types of organisations. The internal component of accounting is often referred to as management accounting and it is directly linked with different types of controller functions in organisations, where budgeting and result analyses are essential processes. Auditing is based on knowledge in external accounting, in particular, but also management accounting and law. Consolidated accounting, corporate analysis and various calculations are central areas within Accounting.
If you study Accounting as your major subject, you may select courses and minor subjects in accordance with the profile you want. If desired, you can combine your accounting studies with courses in law and other social sciences, and pass an auditor exam (after earning your degree and specialisation in either business and/or public administration and economics). Your competence in Accounting will be useful in working life regardless of your position, which is why Accounting is a very popular minor subject. It is also possible to take individual courses in Accounting.