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IEF336 Basic Financial Accounting 7.5 ECTS credits | |
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TIMEPERIOD: Q1 LANGUAGE:Swedish EXAMINER Anna Vikström Univ 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 | |
| 7.50ECTS | |
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COURSE LITERATURE REMARKS Föreningen Auktoriserade Revisorer (senaste upplagan): FAR:s Samlingsvolym. Thomasson J m fl (senaste upplagan): Den nya affärsredovisningen, Liber-Hermods. IES-kompendium: Fek AI, Ekonomistyrning I, ht 98 Bergevärn LE mfl (1997): Övningar i redovisning, EU-Bas 97 del 1 och 2, Studentlitteratur. Referenslitteratur Bergevärn mfl (1997): Övningar i Redovisning EU-Bas 97 Del 1 och 2 Lösningar, Studentlitteratur. Further information: International Office |
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