Print Syllabus

Syllabus

FÖ0486 Financial Accounting II , 7.5 Credits

Redovisning II

Subjects

Business Administration

Education cycle

Bachelor’s level

Modules

Title	Credits	Code
Single module	7.5	0001

Advanced study in the main field

First cycle, has less than 60 credits in first-cycle course/s as entry requirements
Bachelor’s level (G1F)

Grading scale

Language

Swedish

Prior knowledge

Knowledge equivalent to:

30 credits business administration

7\.5 credits financial accounting

Objectives

The objective of the course is to give the student in-depth knowledge in financial accounting.

After completing the course, the student should be able to

• explain the purpose and function of financial accounting based on the established frameworks
• explain different theoretical perspectives relevant for financial accounting
• demonstrate an in-depth understanding of financial statements and links between them, including the application of rules and principles for valuation
• explain fundamentals of and valuation aspects within consolidated accounting
• independently conduct, interpret and communicate financial analyses
• explain how sustainability reporting can be structured, practiced and evaluated.

Content

Subject content:

The course contains a review of current regulations, practices and principles, as well as theoretical perspectives relevant for the field of financial accounting.

The course also covers a review of the valuation issues and principles, how they affect firm financial outcomes, as well as taxation and regulatory considerations of valuation. The course includes an in-depth training in financial and cash flow analyses including consideration of various valuation aspects. The analyses are applied to various types of business forms, including limited companies and groups.

The course also covers sustainability reporting, including key concepts, most important national and international frameworks and regulations. The course also applies critical reflections on sustainability reporting practices and trends as well as use of sustainability-relevant data. Gender and equality perspectives are included when reviewing the framework provisions and practices of sustainability reporting.

Course implementation:

The course uses different teaching methods to promote students' learning and discussions through:
Lectures, exercises, written assignments and seminars.

The course focuses on the following general competences:
Written and oral communication, teamwork, problem solving and critical thinking.

The following components are compulsory:
Seminars

Grading form

The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.

Formats and requirements for examination

Passed written examination.
Approved written assignments.
Approved participation in seminars.

• If a student has failed an examination, the examiner has the right to issue supplementary assignments. This applies if it is possible and there are grounds to do so.

• The examiner can provide an adapted assessment to students entitled to study support for students with disabilities following a decision by the university. Examiners may also issue an adapted examination or provide an alternative way for the students to take the exam.

• If this syllabus is withdrawn, SLU may introduce transitional provisions for examining students admitted based on this syllabus and who have not yet passed the course.

• For the assessment of an independent project (degree project), the examiner may also allow a student to add supplemental information after the deadline for submission. Read more in the Education Planning and Administration Handbook.

Other information

• The right to participate in teaching and/or supervision only applies for the course instance the student was admitted to and registered on.

• If there are special reasons, students are entitled to participate in components with compulsory attendance when the course is given again. Read more in the Education Planning and Administration Handbook.

Responsible department

Department of Economics