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| SYLLABUS |
| Business Administration 3 - Financial Accounting ,
30 ECTS Credits |
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COURSE CATEGORY Fristående kurs
MAIN FIELD OF STUDY Business Administration - FÖA
SUBJECT AREA Business Administration - FE1
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COURSE CODE |
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723G85 |
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| 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 in Financial Accounting,
- critically review and discuss a scientific work in Financial Accounting.
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| CONTENTS |
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. |
| TEACHING |
| 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. |
| EXAMINATION |
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. |
| ADMISSION REQUIREMENTS |
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. |
| GRADING |
| A grade of Pass with Credit, Pass or Fail is given for the course |
| CERTIFICATE |
| 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. |
| COURSE LITERATURE |
| The course literature is decided upon by the department
in question. |
| OTHER INFORMATION |
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. |
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Business Administration 3 - Financial Accounting
Företagsekonomi 3 - Redovisning |
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Department responsible
for
the course or
equivalent:
IEI - Department of Management and Engineering |
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| Registrar No: 2016-00201 |
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Course Code: 723G85 |
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Exam codes: see Local Computer System |
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| Subject/Subject Area : Business Administration - FÖA |
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| Level |
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Education level |
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Subject Area Code |
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Field of Education |
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| G2X |
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Basic level |
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FÖA |
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SA |
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The syllabus was approved by the Board of Faculty of Arts and Science 2016-06-17
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