The pre-master Accounting, Auditing and Control prepares you for the specialisations within our MSc in Accounting, Auditing and Control.
This pre-master is designed for students with a background in economics, business economics, business administration or accounting that do not qualify for direct admission to any of the specialisations within the MSc in Accounting, Auditing and Control.
The Take-Off is the introduction programme for all new students at Erasmus School of Economics. During the Take-Off you will meet your fellow students, get acquainted with our study associations and learn all the ins and outs of your new study programme, supporting information systems and life on campus and in the city.
Guidance sessions are meetings of a group of 15-30 students and their mentor. Mentors are senior students. There will be two guidance sessions in which a variety of subjects will be covered including practical information about the university and the study programme.
During the guidance sessions students play educational games to get to know their mentor, fellow students, and the university. Furthermore, they get information about how to complete several onboarding modules on Canvas. In these modules, they learn about important practical matters of studying at the ESE. Students are also offered the opportunity to have one or more individual meetings with their mentor to ask questions and/or discuss expectations.
The course includes, but is not limited to the following topics:
- Basic bookkeeping techniques
- Purchase and sale of goods
- Depreciation of fixed assets
- Accounting for bad debts
- Provisions
- Long term liabilities
- Accounting for Inventories
- Statement of Cash Flows
- Financial Statement Analysis
- Importance of analyzing and managing costs (e.g. product costing systems, Job-Shop and batch production)
- Process Costing and Cost Allocation (e.g. Process-costing systems, joint costs, overhead)
This course follows on the course on descriptive statistics in Applied Statistics 1 (FEB11005) and prepares the ground for active scientific research in later courses (Methods and Techniques FEB12012, Research Project FEB12013, in seminar and thesis projects, and later in jobs requiring skills in doing and interpreting applied research).
The course treats statistical models and methods that are often applied in economics. The right method depends on the research question of interest and on the nature of the available data. The main topics are the following: testing, contingency tables, ANOVA, non-parametric tests, regression (simple and multiple, time series).
During the tutorials, exercises are solved and discussed, and tutorial points can be earned. In addition, students gain experience in applying statistics by means of software.
Finance 1: valuation
During this course we'll study the knowledge necessary to value a firm. The value of the firm influences the prices of its shares en determines the price paid for shares in case of mergers and acquisitions. From the perspective of the financial manager and the financers of the firm Finance 1: valuation will show how investment and financing decisions influence the value of the firm. Besides thinking in terms of classical rational profit maximization thinking, we'll address important developments in behavioural finance and sustainability as well.
Finance 1: valuation encompasses classes, tutorial sessions, webcasts and on-line exercises. During the weekly classes, teacher present knowledge. The tutorial sessions will be focused around real-life case studies, such that students understand how the knowledge is applied for real investment decisions, IPO's and take overs. The webcasts are short films wherein exercises will be discuss and teacher give additional information.
Financial accounting topics:
- Accrual accounting
- Inventory accounting
- Tangible and intangible fixed assets
- Current assets and liabilities
- Revenue recognition
- Shareholders' equity
- Dilutive securities & EPS
- Accounting for income taxes
- Cash flow statements
Management accounting topics:
- Management Accounting and Control Systems
- Planning and decision making (e.g. budgeting)
- Evaluating and Managing performance (e.g. variance analysis, responsibility accounting, transfer pricing)
- Recent developments Management Accounting
Students choose two courses (8 ec) from the listed courses:
- Fiscale Economie
- Money, Credit and Banking
- Monetary Economics
- Economics of Taxation
Students choose two courses (8 ec) from the listed courses:
- Advanced Financial Accounting
- Advanced Management Accounting
- Enterprise Information Systems
Students choose one seminar (12 ec) from the listed seminars:
- Seminar Financial Accounting and Reporting
- Seminar Management Accounting and Control
Disclaimer
The overview above provides an impression of the curriculum for this programme for the academic year 2025-2026. It is not an up-to-date study schedule for current students. They can find their full study schedules on MyEUR. Please note that minor changes to this schedule are possible in future academic years.