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Group accounting 7.5 credits

First cycle, R0020N
Course syllabus valid: Autumn 2021 Sp 1 - 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 and completed courses of at least 60 credits in the subject area Business Administration with at least the grade Pass. This must include the following courses: Management of business (O0017N) 7,5 credits, Principles of Marketing (M0015N) 7,5 credits, Introductory Course Accounting and Control (R0008N) 7,5 credits, Models for Management Control (R0009N) 7,5 credits, or equivalent knowledge. The courses Financial accounting and international regulation (R0025N) 7,5 credits and Corporate Analysis (R0007N) 7,5 credits/ Financial analysis and evaluation (R0027N) 7,5 credits is no requirement but it is recommended.

More information about English language requirements


The selection is based on 1-165 credits.

Course Aim
Upon completion of this course the student should be able to:
  • prepare consolidated accounts in accordance with Swedish law and standard setting,
  • identify and analyze valuation problems in consolidated accounting,
  • account for the principal differences between international and Swedish law in the area of consolidated accounting, and
  • analyze the influence of different theoretical frameworks on the design and structure of consolidated financial statements.

The introductory part of the course deals with key concepts concerning group companies. Methods for goodwill accounting, deferred taxes, untaxed reserves, minority shareholding, intra-group transactions, associated companies and foreign subsidiaries are then covered. The methods are connected to applicable law, recommendations, standards and practice for the preparation of consolidated accounts. Valuation problems in consolidated accounting and elimination techniques are then discussed. The principal differences between IFRS and Swedish law are covered as well as key theoretical frameworks for consolidated accounting.

Each course occasion´s language and form is stated and appear on the course page on Luleå University of Technology's website.
Lectures, lessons and seminars.

If there is a decision on special educational support, in accordance with the Guideline Student's rights and obligations at Luleå University of Technology, an adapted or alternative form of examination can be provided.
Written exam and mandatory assignments. 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. Due to similar content, the course can not be included in a degree together with the course R7004N or other courses with similar content.

The course R0025N Financial accounting and international regulation is no requirement but it is recommended.

Monika Kurkkio

Literature. Valid from Spring 2020 Sp 3 (May change until 10 weeks before course start)
Carlsson, J. och Sandell, N. Koncernredovisning (latest edition), Liber.
Literature might be added.

Course offered by
Department of Social Sciences, Technology and Arts

CodeDescriptionGrade scaleHPStatusFrom periodTitle
0001Written ExamU G VG *6.00MandatoryA13
0002Assignment ReportsU G#1.50MandatoryA13

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 Director of Undergraduate Studies Bo Jonsson, Department of Business Administration, Technology and Social Sciences 18 Feb 2013

Last revised
by Director of Undergraduate Studies Daniel Örtqvist, Department of Social Sciences, Technology and Arts 17 Feb 2021