FÖ0486, Financial Accounting II, 7.5 Hp
Print syllabus

Syllabus

Finalized by: Jon Petter Gustafsson, 2022-12-09
Valid from : Autumn semester 2023 (2023-08-28)

Level

First cycle (G1F)

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 objective of the course is to give the student in-depth knowledge in financial accounting.

After completing the course, the student should be able to

• explain the purpose and function of financial accounting based on the established frameworks
• explain different theoretical perspectives relevant for financial accounting
• demonstrate an in-depth understanding of financial statements and links between them, including the application of rules and principles for valuation
• explain fundamentals of and valuation aspects within consolidated accounting
• independently conduct, interpret and communicate financial analyses
• explain how sustainability reporting can be structured, practiced and evaluated.

Content

Subject content:

The course contains a review of current regulations, practices and principles, as well as theoretical perspectives relevant for the field of financial accounting.

The course also covers a review of the valuation issues and principles, how they affect firm financial outcomes, as well as taxation and regulatory considerations of valuation. The course includes an in-depth training in financial and cash flow analyses including consideration of various valuation aspects. The analyses are applied to various types of business forms, including limited companies and groups.

The course also covers sustainability reporting, including key concepts, most important national and international frameworks and regulations. The course also applies critical reflections on sustainability reporting practices and trends as well as use of sustainability-relevant data. Gender and equality perspectives are included when reviewing the framework provisions and practices of sustainability reporting.

Course implementation:

The course uses different teaching methods to promote students' learning and discussions through:
Lectures, exercises, written assignments and seminars.

The course focuses on the following general competences:
Written and oral communication, teamwork, problem solving and critical thinking.

The following components are compulsory:
Seminars

Examination Formats and Requirements for Passing the Course

Passed written examination.<br> Approved written assignments.<br> Approved participation in seminars.

Responsible Department/Equivalent

Department of Economics

Supplementary information

Module set

Title	Credits	Code
Single module	7.5	0001

The Course Replaces

Parts of FÖ0426