Business Adm and Social Science

IEF318 Business Administration C I 15.0 ECTS credits

DENNA SIDA FINNS OCKSÅ PÅ SVENSKA

General information about studying at Luleå University
TIMEPERIOD:

LANGUAGE: Swedish

EXAMINER
Einar Häckner Prof

PREREQUISITES
The course requires a basic knowledge of accounting (equivalent to basic accounting text books that cover both Financial and Management Accounting) or 60 ECTS credits in Business Administration or IEO315, IEF315, IEO316 and IEM308.

COURSE AIM
The aim of the course is to improve the student«s knowledge about: - the aim of accounting, accounting principles and accounting measurements - the aim of consolidation policy and theory - Swedish laws, preparatory works and recommendations in accounting - training in the ability to apply accounting rules in practical situations - the character of an auditor and the auditingprocess

CONTENTS
Part 1, Accounting Theory and Consolidation Theory 7,5 ECTC credits. One part of the course is devoted to an analysis of the concepts of accounting such as income, expense, assets, liabilities, equities etc., and the recognition and measurement of them. Another part of the course is devoted to attempting an analysis of the need for an accounting theory. Part of the course is also devoted to consolidation policy and theories Part 2, Financial Accounting and Auditing 7,5 ECTC credits The ability to apply practices and rules in accounting will be taught. Special accounting problems will be the basis for group discussions and different ways of solving such problems will be illustrated. Current issues related to changes in legislation will be illustrated. The basic laws, recommendations and practices for auditing in different situations will be studied. Due to what purpose auditing can have, we will discuss different expectations placed on an auditor. We will also present what auditing means, and the practical implication of the accountancy profession will be discussed.

TEACHING


EXAMINATION

COURSE GRADE SCALE:

ITEMS AND CREDITS 
                                                            	7.5 ECTS
Written exam and oral presentation                          	7.5 ECTS

COURSE LITERATURE
Part 1 Eriksson, L. (1994): Koncernredovisning. Studentlitteratur Föreningen Auktoriserade revisorer (latest edition); FAR«s samlingsvolym Kam, V. (1980): Accounting Theory, John Wiley & Sons, New York IES: Compendium in accounting theory Part 2 Föreningen Auktoriserade revisorer (latest edition): FAR«s samlingsvolym Föreningen Auktoriserade revisorer (latest edition): The FAR International Omnibus (latest edition) Föreningen Auktoriserade revisorer (latest edition): Revision 1 Föreningen Auktoriserade revisorer (latest edition): Revision 2 IES: Compendium in financial accounting

REMARKS
Last modified 97-03-05
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