Accounting and management accounting
Information from the course leader
Varmt välkommen till Sveriges Lantbruksuniversitet och kursen Redovisning och ekonomistyrning!
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Tveka inte att höra av dig till econ-edu@slu.se vid frågor!
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Course evaluation
The course evaluation is now closed
FÖ0475-40163 - Course evaluation report
Once the evaluation is closed, the course coordinator and student representative have 1 month to draft their comments. The comments will be published in the evaluation report.
Additional course evaluations for FÖ0475
Academic year 2024/2025
Accounting and management accounting (FÖ0475-40128)
2025-03-25 - 2025-06-08
Academic year 2022/2023
Accounting and management accounting (FÖ0475-40073)
2023-03-22 - 2023-06-04
Academic year 2021/2022
Accounting and management accounting (FÖ0475-40109)
2022-03-24 - 2022-06-05
Syllabus and other information
Syllabus
FÖ0475 Accounting and management accounting, 15.0 Credits
Redovisning och ekonomistyrningSubjects
Business AdministrationEducation cycle
Bachelor’s levelModules
| Title | Credits | Code |
|---|---|---|
| Financial accounting | 7.5 | 0102 |
| Management accounting | 7.5 | 0103 |
Advanced study in the main field
First cycle, has only upper-secondary level entry requirementsBachelor’s level (G1N)
Grading scale
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.
Language
SwedishPrior knowledge
Knowledge equivalent to general entry requirements.Objectives
The course aims to give basic knowledge in financial accounting and management accounting including budgeting and calculation. Upon completion of the course, the student should have sufficient knowledge to be able to work with basic economic issues in companies.
Upon completion of the course, the student should be able to:
Show an understanding of the logic and principles of double-entry book-keeping and be able to independently record different business transactions.
Explain linkages between a company’s profit, balance sheet and cash flow.
Explain basic accounting principles.
Demonstrate an ability to use accounting programs as support tools for tasks in management accounting.
Based on financial statements, to calculate and interpret financial key performance indicators that highlight key business aspects such as profitability, financial strength and liquidity.
Carry out basic financial analyses.
Explain the relationship between accounting, management accounting and the company’s overall strategy and goals.
Explain and apply different product calculation methods.
Explain and apply different investment calculation methods.
Demonstrate the ability to produce and interpret calculations as information tools for financial assessments and decisions in companies, including basic and variable costing calculations, capital investment calculations, as well as a budget.
Content
The course is carried out through lectures, exercises and seminars, as well as group project work.
The course develops the participants’ knowledge of accounting and calculation. The following elements are included:
basic reports and principles of financial accounting,
double-entry book-keeping,
financial statements and financial statement analysis,
business and financial analysis,
budgeting,
management accounting,
product calculation, and
investment appraisal.
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 examination.
Approved written report of project work.
Approved participation in compulsory 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
Further information
Litterature list
1. Redovisning: från bokföring till analys Författare: Marton, Jan; Sandell, Niklas & Stockenstrand, Anna-Karin ISBN: 9789144161174 [Redovisning: från bokföring till analys] (https://www.studentlitteratur.se/kurslitteratur/foretagsekonomi/redovisning-och-revision/redovisning-c6c9ca8c/) Kommentar: Femte upplagan.
2. Redovisning: från bokföring till analys. Övningsbok med fullständiga lösningar Författare: Marton, Jan; Sandell, Niklas & Stockenstrand, Anna-Karin ISBN: 9789144161174 [Redovisning: från bokföring till analys. Övningsbok med fullständiga lösningar] (ttps://www.studentlitteratur.se/kurslitteratur/foretagsekonomi/redovisning-och-revision/redovisning---fran-bokforing-till-analys---ovningsbok/) Kommentar: Femte upplagan.
3. Den nya ekonomistyrningen Författare: Ax, Christian; Kullvén, Håkan & Johansson, Christer ISBN: 978-91-47-14397-9 [Den nya ekonomistyrningen] (https://www.liber.se/produkt/den-nya-ekonomistyrningen-25765) Kommentar: Sjätte upplagan.
4. Den nya ekonomistyrningen: övningsbok med lösningar Författare: Ax, Christian & Kullvén, Håkan ISBN: 978-91-47-14400-6 [Den nya ekonomistyrningen: övningsbok med lösningar] (https://www.liber.se/produkt/den-nya-ekonomistyrningen-ovningsbok-med-losningar-25768) Kommentar: Sjätte upplagan.