Business Administration 3 - Financial Accounting

Aim

On completion of the course, the student should be able to: - demonstrate advanced knowledge of business administration models and business administration theories - apply the acquired knowledge on current questions in the field of accounting - critically analyse economic conditions and development tendencies - independently plan and carry out a scientific work.

Content

Consolidated Accounts, 7.5 HE credits. The aims of the course are that the students acquire detailed knowledge of design and setup of annual reports and obtain thorough knowledge of methods to compile an annual report for a corporate group. The students should also acquire knowledge of rules and methods to carry out audits. The course comprises design of annual reports for different company types, from independent companies to business groups. Covered in connection with this are external requirements, in the form of laws, recommendations, instructions and good accounting practice, which governs the annual report. This part also highlights problems and methods in connection with international transactions. Accounting Theory, 7.5 HE credits. The student should acquire knowledge of accounting theories, which should help the student understand and evaluate current accounting practice and develop accounting in companies and organisations. The second part of the course comprises a theoretical perspective on external accounting. Theory in this context means a logically coherent and empirically based concept frame. However, the field of external accounting currently lacks a single established theory. The field of external accounting instead contains a number of different approaches, which are presented in the course. Among the concepts in accounting theory, particular emphasis is on the result concept, due to its importance in present-day analysis of companies. Thesis, 15 HE credits. Business Management 3 is completed with a thesis work. This comprises an independent reading part and a thesis work. The emphasis of the reading part will be adapted to the direction of the thesis. The thesis intends to have the student develop the ability to independently formulate, process and analyse/interpret a relevant issue for the subject area with topic-specific, scientific theoretical and methodological specialisation as a starting point.