Syllabus

Financial Accounting B

Code
GFÖ398
Points
7.5 Credits
Level
First Cycle
School
School of Culture and Society
Subject field
Business Administration and Management (FÖA)
This course can be included in the following main field(s) of study
Business Administration and Management1
Progression indicator within (each) main field of study
1G1F
Approved
Approved, 21 December 2023.
This syllabus is valid from 20 February 2024.
Download as pdf To course page

Learning Outcomes

After completing the course the student should be able to:

  • give an overview of basic knowledge related to the financial accounting of companies
  • explain the basic rules of valuation used in annual financial statements
  • describe the connection between accounting and taxation
  • explain the rules of company equity
  • give an account of the different financial forms companies may use
  • make valuations of assets and liabilities, and calculate deferred taxes with annual financial statements
  • perform financial analysis ratios by using calculations based on annual financial statements and interpret annual financial statements.

Course Content

The course has two modules, Concepts and Rules, and Applications. The first module covers valuation rules used in Swedish financial statements, the definition of corporate groups, and the rules for their accounting. The module also covers deferred taxes and how they can be reported in the financial statements. It also covers different forms of financing. Focus is on the annual financial statement with regard to valuation rules and aspects relating to the interpretation of the annual financial statement. The second module focuses on aspects relating to the valuations of assets and liabilities in connection with the annual financial statement.

Assessment

  • Exam
  • Written assignments

Grades

The grading scale used for the final course grade is U–VG.

To pass the course with credit (VG), students require a VG in the first module.

Grades are reported as follows:

  • Concepts and rules - 6 Credits | U–VG
  • Applications - 1.5 Credits | U–G

Entry Requirements

  • Financial Management and Accounting A 15 credits or Financial Management A 7,5 credits and Financial Accounting A 7,5 credits

Other Information

The number of exam attempts is limited to five.

Students who have been admitted to and registered on the course are entitled to receive instruction and/or supervision during the time set for the specific course instance to which they have been admitted.

Students must be able to describe and explain their contribution to group assignments.

Any remaining assignments must be submitted nno later than the dates specified by the teacher.

This course cannot be included in the same degree as courses: FÖ1022, FÖ1046, GFÖ2WN

This course cannot be counted towards the same degree along with courses that have equivalent content.

If the student has received a decision/recommendation granting study support from Dalarna University because of a disability, then the examiner has the right to offer an alternative examination arrangement. The examiner takes into account the objectives in the course syllabus when deciding whether the examination can be adapted in accordance with the decision/recommendation.