FÖ0504, Business administration for Rural Enterprises, 15.0 Hp
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Syllabus

Finalized by: Programstudierektor Lantmästarprogrammet, 2025-10-22
Valid from : Autumn semester 2026 (2026-08-31)

Level

First cycle (G1N)

Main field of study

Business Administration, Agricultural Science

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.

Course language

Swedish

Entry Requirements

Objectives

Upon successful completion of the course, students will be able to:
• Use basic accounting concepts and book ongoing business events.
• Prepare and execute basic financial statements and be able to apply relevant laws and regulations in accounting.
• Identify the functions and context of external accounting, as well as explain the laws and regulations that govern ongoing accounting, financial statements and the annual report.
• Analyze and evaluate prepared financial statements.
• Explain basic concepts in formal financial management in general and in budgeting, product costs and financial performance in particular.
• Create calculations as a basis for business decision-making.
• Explain the basic concepts of investment assessment and analyze investments from different decision situations.
• Relate to the meaning of running an economically, ecologically and socially sustainable business.

Content

The course Business administration for Rural Enterprises is taught full-time during the day in period 1 and comprises 400 hours corresponding to 15 credits (40 hours per week corresponding to 1.5 credits).

The course is divided into two modules, each of which consists of a practical and a theoretical part. The theoretical part in external accounting focuses on basic concepts and functions and an understanding of the rules that govern ongoing accounting, financial statements and the annual report. The practical part is carried out in laboratories where the student performs running postings in the chart of accounts, and prepares a simpler financial statement.
The theoretical part in financial management deals with how the company achieves set financial and non-financial goals. The focus of the course is on financial management as a formal control tool, i.e. basic concepts, models and relationships that can be used for primarily financial management of a business. In the practical (laboratory) part, the student will prepare, for example, product calculations, budgeting, financial performance measurement, etc., with the aim of analyzing the effect of the control measures on the company.

Teaching formats
The course uses different teaching methods to promote students' learning through lectures, discussions, exercises, seminars and group work.

The course focuses on the following generic competencies:
• Oral communication
• Written communication
• Independent work
• Work in groups
• Scientific methods

The following sections are mandatory
Guest lectures, study visits, and seminars.

Collaboration with the surrounding community
Collaboration with the surrounding community takes place through several study visits and a close collaboration with Partnership Alnarp, external lecturers, seminars and study visits. In addition, the teaching is linked to both national and international research through lectures.

Examination Formats and Requirements for Passing the Course

In order to pass the course, the student must pass written and oral examinations, as well as pass participation in mandatory elements.

Responsible Department/Equivalent

Department of People and Society

Supplementary information

Included in program

• Agriculture and Rural Management (BSc)
• Agriculture and Rural Management (BSc)

Module set

Title	Credits	Code
Business Administration	10.0	0101
External auditing and taxation	5.0	0102

The Course Replaces

FÖ0368, FÖ0439