|Business Administration 3 - Financial Accounting , 30 ECTS Credits|
|AIM OF THE COURSE|
|On completion of the course, the student should be able to:
- demonstrate advanced knowledge of business administration models and business administration theories
- apply the acquired knowledge on current questions in the field of accounting
- critically analyse economic conditions and development tendencies
- independently plan and carry out a scientific work.
|Consolidated Accounts, 7.5 HE credits. The aims of the course are that the students acquire detailed knowledge of design and setup of annual reports and obtain thorough knowledge of methods to compile an annual report for a corporate group. The students should also acquire knowledge of rules and methods to carry out audits.
The course comprises design of annual reports for different company types, from independent companies to business groups. Covered in connection with this are external requirements, in the form of laws, recommendations, instructions and good accounting practice, which governs the annual report. This part also highlights problems and methods in connection with international transactions.
Accounting Theory, 7.5 HE credits. The student should acquire knowledge of accounting theories, which should help the student understand and evaluate current accounting practice and develop accounting in companies and organisations.
The second part of the course comprises a theoretical perspective on external accounting. Theory in this context means a logically coherent and empirically based concept frame. However, the field of external accounting currently lacks a single established theory. The field of external accounting instead contains a number of different approaches, which are presented in the course. Among the concepts in accounting theory, particular emphasis is on the result concept, due to its importance in present-day analysis of companies.
Thesis, 15 HE credits. Business Management 3 is completed with a thesis work. This comprises an independent reading part and a thesis work. The emphasis of the reading part will be adapted to the direction of the thesis.
The thesis intends to have the student develop the ability to independently formulate, process and analyse/interpret a relevant issue for the subject area with topic-specific, scientific theoretical and methodological specialisation as a starting point.
|The teaching takes the form of lectures and seminar exercises. The students should also study independently.|
|The examination of the two first modules is arranged in the form of examination at the end of each section or in the form of project work within the framework of the teaching, or in both these forms. The thesis is presented and defended at a seminar. The examination also includes critical review of another essay and active participation in the entire seminar series.
Students failing an exam covering either the entire course or part of the course two times are entitled to have a new examiner appointed for the reexamination.
Students who have passed an examination may not retake it in order to improve their grades.
Passing grade in Business Administration, basic course 30 HE credits and completed Business Administration, continuation course with at least 22.5 HE credits approved.
|A grade of Pass with Credit, Pass or Fail is given for the course|
|Course certificate is issued by the Faculty Board on request. The Department provides a special form which should be submitted to the Student Affairs Division.|
|The course literature is decided upon by the department in question.|
|Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus.
The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.