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Course Catalog 1998/99


Business Adm and Social Science

IEF326 Financial Accounting 7.5 ECTS credits

TIMEPERIOD:
Q1

LANGUAGE:Swedish

EXAMINER
Anna Vikström Adj


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

COURSE AIM
This 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.

CONTENTS
This 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:

ITEMS/CREDITS
Financial Accounting, written exam 7.50ECTS

COURSE LITTERATURE


Further information: Anna Vikström

Valid for school year 1998/99.
Latest version:http://www.luth.se/stuka

Web Editor: Birgitta.Hakansson@dc.luth.se


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LULEÅ UNIVERSITY OF TECHNOLOGY
University Campus, Porsön, 971 87 Luleå. Tel. +46 (0) 920-91 000, fax +46 (0) 920-91 399
Last edited 1998-08-28