FÖ0475, Accounting and management accounting, 15.0 Hp
Print syllabus

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

5 / 4 / 3 / U

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.

•  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.

Responsible Department/Equivalent

Department of Economics

Supplementary information

Module set

Title	Credits	Code
Financial accounting	7.5	0102
Management accounting	7.5	0103

The Course Replaces

FÖ0419

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.