FÖ0475, Accounting and management accounting, 15.0 Hp
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Syllabus

Finalized by: PN-NJ, 2025-04-23
Valid from : Spring semester 2027 (2027-01-18)

Level

First cycle (G1N)

Main field of study

Business Administration

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

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.

Examination Formats and Requirements for Passing the Course

Passed examination. Approved written report of project work. Approved participation in compulsory seminars.

Responsible Department/Equivalent

Department of Economics

Supplementary information

Included in program

• Business and Economics - Sustainable Development (BSc)
• Forest Business Management (BSc)
• Agricultural Science with a Specialisation in Economics and Business Administration
• Agricultural Business and Economics

Module set

Title	Credits	Code
Financial accounting	7.5	0102
Management accounting	7.5	0103

The Course Replaces

FÖ0419