Special Aspects of Financial Accounting

Structure Type: Course
Code: TIA0303
Type: Compulsory
Level: Bachelor
Credits: 3.0 points
Responsible Teacher: as
Teacher Team: Kallenberg, Niklas
Language of Instruction: English

Course Implementations, Planned Year of Study and Semester

Curriculum  Semester  Credits  Start of Semester  End of Semester
T-IB-2009   2 spring   3.0   2011-01-05   2011-06-17  
T-IB-2010   2 spring   3.0   2012-01-09   2012-06-18  
T-IB-2011   2 spring   3.0   2013-01-05   2013-06-18  
T-IB-2012   2 spring   3.0        
T-IB-2013   2 spring   3.0        
IB-2014   2 spring   3.0        
IB-2015   2 spring   3.0        
IB-2016   2 spring   3.0        
IB-2017   2 spring   3.0        

Learning Outcomes

The student applies the basic concepts of accounting to more specialized issues. He understands and is able to analyse some of the issues involving the measurement of assets, liabilities, revenues and expenses as well as utilize the accounting reports to communicate the financial performance of a business.

Student's Workload

Class teaching: lectures/ exercises 39 h. Independent studies: Theory reading 20 h, independent studies and reflection 22 h, preparation for examination 20 h
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

Basics of Financial Accounting


Sales revenue, account receivables, exchange rates. Cost of goods sold. Wages and salaries. Valuation of non-current and current assets: inventories, tangible and intangible assets and depreciation. Long-term and short-term liabilities. Ratio analysis.

Regional Impact

There are various companies operating in the region and suitable cases used in classes.


International learning environment with international examples and cases

Recommended or Required Reading

- Horngren, C.T. – Sundem, G.L. Elliot, J.A. Introduction to Financial Accounting. 6th ed. New York. Prentice Hall (partly) or
- Warren, C.S. – Reeve, J.M. - Fess, P.E. Corporate Financial Accounting. 5th ed. International Thomson Publishing (partly).

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, exercises in excel, independent studies.

Assessment Criteria

5. Student knows how to apply the field related knowledge broadly and assesses the applicability of the information critically. Knows how to analyze, evaluate and implement the development needs of the field in a customer-oriented way.

3 Student knows how to apply the field related knowledge broadly and professionally in diffrent situations. Knows how to choose and apply models critically and in a customer-oriented way in practical development work.

1 Student knows how to apply the field related knowledge broadly in different situations. Knows how to use appropriate models independently, diversely and from a customer-point of view in practical development situations.

Assessment Methods

Examination, independent task. Assessment on scale 0-5.