General provisions

The course is offered within the Bachelor Program in Business and Economics and as a single subject course.

Entry requirements

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

Learning outcomes

This course aims at providing the student with knowledge and skills in accounting and finance. Upon completing the course, the student will be able to:

• Apply theoretical models when analysing problems in accounting and finance
• Summarise and conduct comparative and critical analyses of different models within the chosen field
• Present findings verbally as well as in writing
• Use acquired knowledge and skills when facing and solving problems in practice
• Use acquired knowledge from the fields when analysing company specific problems
• Critically reflect on knowledge acquired in this course.

Content

This course consists of two parts, 1) “Central issues in Business Studies” (3 credits) and 2) “Accounting and Finance” (12 credits).

The first part, “Central issues in Business Studies” presents a broad overview of central issues in business studies, covering sub-disciplines like accounting, corporate finance, management control, organisation, marketing and international business, thus helping the students to gain a better insight and understanding of some central issues facing business studies.

Another purpose of this part is to help students find and formulate an interesting and relevant topic for their Bachelor's thesis.

The second part consists of lectures in accounting and financial theory. It includes specialisation topics that deal with different accounting and financial issues. At the beginning of the course, each student will choose a specialisation topic. In addition to the above, the course includes assignments.

This course focuses on providing a deeper understanding of the topics so that the student can independently and critically apply and evaluate models, principles and assumptions within the areas.

Instruction

The first part of the course is based on a series of lectures held by senior lecturers. The students will be given the task to summarise, reflect on and discuss these lectures. Finally the students should in pairs write an outline for a Bachelor's thesis inspired by these lectures.

The second part of the course, Accounting and Finance, consists of lectures, seminars, project assignments and individual study. Active participation is required from the students. The language of instruction is English.

Assessment

Students will be assessed on basis of both individual and group assignments and tests. The course consists of obligatory parts. Grading criteria are presented in the study guide provided at the start of the course.

The course is divided into two parts: “Central issues in Business Studies” (3 credits) and “Accounting and Finance” (12 credits). Grades will be given in accordance with the Swedish grading system. For the first part only the grades G (pass) and U (fail) will be used. For the second part the grades VG (pass with distinction), G and U will be used. For the whole course the grades VG, G and U will be used, and the grade given will follow the grade in the second part, although no final course grade will be given unless the student has passed both parts of the course.

Assignments and exams handed in late will not be graded except in special circumstances.

Required supplemental work, if any, 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, Accounting Issues 2FE425, 2FE428.