Print Syllabus

Syllabus

FÖ0426 Financial and Managerial Accounting II, 15.0 Credits

Ekonomistyrning II

Subjects

Business Administration

Education cycle

Bachelor’s level

Modules

Title	Credits	Code
Financial control	10.0	0302
Managerial control	5.0	0303

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

30 credits Business Administration, of wich 10 credits in Accounting and Management Control.

Objectives

The purpose of the course is to extend the students’ knowledge in the field of accounting and management control. The course focuses especially on financial accounting.

On completion of the course, the student should be able to:

• Account for the objectives and role of financial accounting based on the current framwork, and account for different theoretical perspectives within financial accounting.

• Address fundamental problems in financial accounting, including consolidated accounts, based on standards and policy recommendations.

• Independently and in a critical way perform company- and key ration analyses.

• Account for how the corporate sustainability report can be conducted and designed.

• Explain the connections between financial accounting and managerial control.

• Explain the connections between on the one hand managerial control and on the other hand organization and strategy.

• Apply economic models and methods in managerial accounting and control.

• Reflect on the use and limitations of economic information for long-term sustainable business.

Content

The course consists of two parts: financial control and managerial control. The course starts with the part related to financial control, where we will first adress the current legislation, praxis and conceptual famework, as well as adressing different theoretical perspectives on financial accounting. After this follow aspects related to valuation and how the fiscal legislation differs compared to the civil law in relation to valuation. Then the course continues by aspects related to cash-flow analyses, analyses of key ratios, introduction to corporate sustainability reporting and introduction to consolidated accounts. After that the part related to managerial control follows. This part is introduced by a discussion about how the financial accounting can be used for purposes within managerial control. After this aspects related to how managerial control needs to be adjusted to fit the business organization and strategy are introduced, as well as basic methods for managerial control. Throughout the course we will discuss the use and limitations in economic information for long-term sustainable business.

The course is conducted by lectures, exercises, mandatory seminars and individual studies.

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 exam.

Passed assignments.

Active participation in manadory parts of the course.

• 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