General provisions

The course is offered within the Bachelor's Programme in Business and Economics and as a single subject course. The course syllabus was approved by the board of the Department of Business Studies on delegation from the Faculty of Social Sciences.

Entry requirements

Completed courses in Business Studies: Basic Course A, 30 credits, and a minimum 15 credits from Intermediate Course B.

Learning outcomes

This course aims at providing the student with advanced specialisation as well as interdisciplinary knowledge and skills in, for example, financial accounting and management accounting. Upon completing the course, the student will be able to:

• apply theoretical models when analysing problems in accounting

• summarise and conduct comparative and critical analyses of different models within the chosen field of specialisation

• lead seminar discussions

• present findings verbally as well as in writing

• use acquired specialisation knowledge and skills when facing and solving problems in practice

• use acquired interdisciplinary knowledge from the accounting field when analysing company-specific problems

• critically reflect on both specialisation knowledge and interdisciplinary knowledge acquired in this course

• communicate principles, problems, and research results with specialists and non-specialists in questions which are within the boundaries of this course

Content

What is right and wrong in accounting is not given and it changes as time goes by. This is especially obvious when we focus on changes in the regulation of financial accounting in the international environment of the modern economy. This also remains true in management accounting since ideas and models of how to control and manage the activities in the firm changes over time. Since there are few if any objective truths in these matters, this course focuses on providing a deeper understanding of the topic so that the student can independently and critically apply and evaluate models, principles, and assumptions of Accounting Issues.

The course consists of lectures on accounting theory. It includes specialisation tracks that deal with different accounting issues. At the beginning of the course, each student will choose a specialisation topic. In addition to the above, the course includes project work where the student will perform, present and discuss investigations in different topics.

Instruction

The course is taught in English. It consists of lectures, seminars, project assignments and individual study. Active participation is required in all course elements.

Assessment

Course examination includes written and oral assignments. Examination includes both individual and team-work elements. The final grade of the course is determined after taking into consideration the different parts of the examination. Grading criteria are presented in the study guide provided at the start of the course. Grades will be given in accordance with the Swedish grading system. The following grades will be used: VG (pass with distinction), G (pass), and U (fail). Assignments and exams handed in late will not be graded except in special circumstances. In addition, any remaining assignments and supplemental work must be completed and handed in within two weeks after the end of the course; otherwise, the entire course (all assignments included) must be redone the following semester, provided there is space in the course.

Uppsala University does not accept cheating and plagiarism. Suspected incidents of cheating or plagiarism are reported to the Disciplinary Committee of the University, which may issue a formal warning to the student or expel the student from the university for six months.

NOTE: Only completed courses can count toward a degree.

Transitional provisions

The course substitutes/overlaps among others Financial Accounting (Externredovisning) 2FE402, 2FE625, Accounting for Business Combinations (Koncernredovisning) 2FE403, 2FE624.