Entry requirements

General entry requirements

Learning outcomes

The course has the objective of instilling an understanding into the core problems and issues concerning companies and enterprises, as well preparing the students for advanced studies in business administration.

After successful completion of the course, the student will have the capacity to independently:

• understand why companies use profit measures in order to evaluate and plan financial activities,
• calculate interrelationships within accounting,
• apply principles and rules for the accounting of business events,
• apply fundamental measurement rules,
• relate principles and basic rules for the production of financial and group accounting information,
• be able to use accounting information for an external analysis of companies,
• apply the basic principles for the creation and use of calculations,
• apply the basic principles for investment evaluation,
• use the interrelationships between revenues, costs and profit measures for the planning, evaluation, control and decision making within companies,
• identify and solve issues in relation to the above-mentioned bullets.

Content

The course introduces basics of accounting, applicable within management accounting as well as financial accounting. Specialization is done in part on the company's internal calculus and decisions, in part on the production and use of financial accounting. The following areas are covered:

• the basic perspectives of accounting
• product cost estimation
• result analysis
• investment calculations
• double-entry accounting, interim accounting and reporting of the closing periodic accounts
• annual reporting of limited companies
• consolidated accounting
• financial analysis

Instruction

The course is given in Swedish. The teaching is web-based using an independent study reading course design. Information about different activities, such as the work required and the date for the submission of papers and other assignments, is available on the course's website. The course does not require any physical attendance. The communication between the participants and teachers is primarily in writing via the website.

Assessment

The student will get one single grade, equivalent to 15 credits.

The examination takes place continuously through individual and group assignments. One part of the examination is carried out on site in Uppsala. The grade for the entire course is based on an assessment of all parts of the examination. Grading criteria are presented in the study guide that applies to the course section. The following grades will be used, pass with distinction (VG), pass (G) and fail (U). Examinations handed in late will not be assessed except under special circumstances. Any remaining supplemental work must be handed in by the deadline specified in the study guide.

For students who have not received a passing grade for the course, there is the opportunity to be examined without re-registration via a make-up exam. A make-up examination is carried out on site in Uppsala.

If there are special reasons for doing so, an examiner may make an exception from the method of assessment indicated and allow a student to be assessed by another method. An example of special reasons might be a certificate regarding special pedagogical support from the University's disability coordinator.

Uppsala University does not accept cheating or plagiarism. Suspected incidents of cheating or plagiarism are reported to the Vice-Chancellor, which may issue a formal warning to the student or suspend the student from studies for a certain period.

NOTE: Only completed courses can count toward a degree.

Other regulations

A pre-requisite for course participation is that the participants has access to an internet-connected computer with connected camera and if necessary peripheral equipment according to instructions on the course web page. Basic knowledge in calculation software, such as Microsoft Excel, Apple Numbers or LibreOffice Calc, and application of formulas is presupposed.

Joint studies with 2FE215 Enterprise, Control and Analysis 15 credits could cause scheduling issues with the effect that one of the courses cannot be completed during the regular semester for registration.

The course replaces/overlaps among others the following basic courses in Business Administration: Economy, Accounting and Analysis 2FE024, Financial Accounting 1 2FE161, Accounting 2FE155, Costing and Capital Budgeting 2FE156, Management and Control 1 2FE159, Accounting 2FE154, Accounting A 2FE153, Financial Accounting 2FE151, Business and Markets II 2FE008, Business and Enterprise I 2FE015, Business and Enterprise II 2FE016, Business Studies A/B 2FE025, Financial Accounting with Applied Business Analysis 2FE944, Financial Calculation 2FE945.