Business Adm and Social Science

IEO315 Business Administration AI 15.0 ECTS credits

DENNA SIDA FINNS OCKSÅ PÅ SVENSKA

General information about studying at Luleå University
TIMEPERIOD: Q1

LANGUAGE: Swedish

EXAMINER
Sven-Åke Hörte Prof

PREREQUISITES
Basic competence and standard competence D.4.1 (Ma C + Sh A)

COURSE AIM
Part 1, Organization I, 7.5 ECTS: After passing the course, students shall have knowledge of - what organizations are like, how they are structured and how they work - organizational psychology, leadership and organizational change - in what ways organizational conditions can give support to or work against organizational effectiveness Part 2, Financial Accounting I, 7.5 ECTS: The aim of the course is to provide the student with a deeper knowledge of: - accounting problems with respect to legislation, norms and basic accounting theory, - financial statements and annual reports in different corporate forms

CONTENTS
Part 1, Organization I: Organizations as a phenomenon and the individual in organizational settings are dealt with. Social phenomena as groups, communaication and decision making in groups, leadership, conflicts, power and participation are other topics of importance. Culture, structures as well as organizational change are highlighted on the organizational level. Part 2, Financial Accounting: This part of the course deals with the application of overriding principles, laws and norms in the financial accounting field on accounting problems in practice. Significant attention is devoted to the accounting of business transactions, financial statements and annual reports. Measures for the regulation of profit within the frame of civil law and fiscal law are considered. The course is concluded with specific financial accounting issues such as securities, factoring and leasing.

TEACHING


EXAMINATION

COURSE GRADE SCALE: U, G, VG

ITEMS AND CREDITS 
Financial Accounting, written exam                          	6.0 ECTS
Financial Accounting, required assignments                  	1.5 ECTS
Organization - written exam                                 	6.0 ECTS
Organization - required assignments                         	1.5 ECTS

COURSE LITERATURE
Part 1: Andersen J.A., Praktikfall för organisation. Liber Ekonomi, Malmö, 1996. Robbins, S, Organizational Behavior, Prentice Hall, Englewood Cliffs, N J, (latest edition). Additional literature will be added. Part 2: Bergevärn L-E m fl (latest edition): Övningar i redovisning - BAS 90 del 1 och 2, Studentlitteratur. Eriksson L/Ingblad S-E (1994): Extern redovisning med Övningar och kommentarer, Akademiförlaget. Föreningen Auktoriserade Revisorer (senaste upplagan): FAR:s Samlingsvolym. Thomasson J m fl (1994): Den nya affärsredovisningen, Liber-Hermods. IES-kompendium: Artikelsamling redovisningsfrågor Reference literature: Gustavsson M/Svernlöv M (1994): Stora uppslagsboken Ekonomi och kalkyler, Liber-Hermods.

REMARKS
Last modified 97-03-05
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