COURSE SYLLABUS

Introductory Course Accounting and Control 7.5 credits

Inledande extern redovisning
First cycle, U0016N
Version
Course syllabus valid: Autumn 2019 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.

Syllabus established
by Director of Undergraduate Studies Daniel Örtqvist, Department of Business Administration, Technology and Social Sciences 13 Feb 2019

Last revised
by Director of Undergraduate Studies Daniel Örtqvist, Department of Business Administration, Technology and Social Sciences 22 May 2019

Grade scale
U G VG
Subject
Business Administration
Subject (SCB)
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


Selection

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.

Contents
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.

Realization
Lectures, lessons and seminars.

Examination
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).

Remarks
Due to similar content, the course can not be included in a degree together with the course R0008N or other courses with similar content.

Examiner
Monika Kurkkio

Transition terms
The course U0016N is equal to R0008N

Literature. Valid from Autumn 2019 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

Modules
CodeDescriptionGrade scaleHPStatusFrom periodTitle
0001Written examU G VG6.00MandatoryA18
0002Compulsory assignmentsU G#1.50MandatoryA18