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Introductory Course Accounting and Control 7.5 credits

Inledande extern redovisning
First cycle, R0008N
Course syllabus valid: Autumn 2020 Sp 2 - Present
The version indicates the term and period for which this course syllabus is valid. The most recent version of the course syllabus is shown first.

Education level
First cycle
Grade scale
U G VG *
Business Administration
Subject group (SCB)
Business Administration
Main field of study
Business Administration

Entry requirements

In order to meet the general entry requirements for first cycle studies you must have successfully completed upper secondary education and documented skills in English language + Swedish upper secondary school courses Mathematics 3b/3c (specifik entry A4). Or: Swedish upper secondary school course Mathematics C (specifik entry 4)

More information about English language requirements


The selection is based on final school grades or Swedish Scholastic Aptitude Test.

Course Aim
Upon completion of the course, the student should be able to record business transitions in the book-keeping system and to close the books in accordance with Swedish law, accounting standards and recommendations.

This course covers the application of basic accounting principles, laws and standards in the financial accounting area to practical accounting problems. A significant part of the course deals with practical accounting of common business transactions and exercises concerning the profit-and-loss and the balance sheet statements. During the course, valuation issues are highlighted with respect to current and fixed assets as well as debt. When working on exercises concerning closing of the books, the appropriation possibilities offered by civil- and taxation law are discussed.

Lectures, lessons and seminars.

Continuous assessment of the students in written tests, compulsory assignment reports and exams. The course awards the grades pass with distinction (VG) pass (G) or fail (U).

Students must register for the courses themselves, or contact ETS educational administration, not later than three days after the quarter commences. Failure to do so can result in the place being lost. This rule also applies to students with a guaranteed place.

Amanda Curry

Transition terms
The course R0008N is equal to IEF336

Literature. Valid from Autumn 2017 Sp 1 (May change until 10 weeks before course start)
Grönlund m fl (latest edition) Principbaserad redovisning, Studentlitteratur
Grönlund m fl (latest edition) Principbaserad redovisning - övningsbok, Studentlitteratur
Samt studieanvisning och övrig information som finns i Canvas

Course offered by
Department of Business Administration, Technology and Social Sciences

CodeDescriptionGrade scaleCrStatusFrom periodTitle
0003Written examU G VG *6.00MandatoryA14
0004Compulsory assignmentsU G#1.50MandatoryA14

Study guidance
Study guidance for the course is to be found in our learning platform Canvas before the course starts. Students applying for single subject courses get more information in the Welcome letter. You will find the learning platform via My LTU.

Syllabus established
by 28 Feb 2007

Last revised
by Director of Undergraduate Studies Daniel Örtqvist, Department of Business Administration, Technology and Social Sciences 21 Aug 2020