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Business Administration 3 - Financial Accounting , 30 ECTS Credits
COURSE CATEGORY   Fristående kurs
MAIN FIELD OF STUDY   Business Administration - FÖA
SUBJECT AREA   Business Administration - FE1
  COURSE CODE   723G85
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 in Financial Accounting,
- critically review and discuss a scientific work in Financial Accounting.

This course consists of three parts. The first part, Consolidated Accounts, 7.5 ECTS credits, 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.

The second part, Accounting Theory, 7.5 ECTS credits, 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.

The last part consists of the preparation and completion of a Bachelor Thesis, 15 ECTS credits.
The teaching takes the form of lectures and seminar exercises, and in the last module, essay tutoring. The students should also study independently. The course, or parts of the course, can be given in English.
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. Detailed information about the examination can be found in the courses study guide.

Students failing an exam covering either the entire course or part of the course twice 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.

60 ECTS credits (equivalent to a full year of studies) in Business Administration, with a minimum of 52,5 ECTS credits passed including a course in research methods of 7,5 ECTS credits, or equivalent.
Documented knowledge of English equivalent to Engelska B/Engelska 6.
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.
Business Administration 3 - Financial Accounting
Företagsekonomi 3 - Redovisning
Department responsible
for the course or equivalent:
IEI - Department of Management and Engineering
Registrar No: 2016-00201   Course Code: 723G85      
    Exam codes: see Local Computer System      
Subject/Subject Area : Business Administration - FÖA          
Level   Education level     Subject Area Code   Field of Education  
G2X   Basic level     FÖA   SA  
The syllabus was approved by the Board of Faculty of Arts and Science 2016-06-17