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Course syllabus - Financial Accounting and Consolidated Financial Statement

Scope

7.5 credits

Course code

FOA206

Valid from

Autumn semester 2013

Education level

First cycle

Progressive Specialisation

G2F (First cycle, has at least 60 credits in first-cycle course/s as entry requirements).

Main area(s)

Business Administration

School

School of Business, Society and Engineering

Ratified

2013-09-02

Status

This syllabus is not current and will not be given any more

Literature lists

Course literature is preliminary up to 8 weeks before course start. Course literature can be valid over several semesters.

Objectives

The course aims at developing deeper knowledge regarding concepts within the international field of Financial Accounting. Further the course encourages understanding regarding the IFRS rules and group accounting.

Learning outcomes

After the course is completed the student should be able to

- show deeper understanding regarding different types of financial transactions 
- analyze financial rapports by using well established methods
- discuss and analyze the content of and identify connections between statement of financial position, income statement, cash flow analysis.
- practice different group consolidation methods

Course content

The course covers central concepts and models as well as application of accounting in companies and groups. The knowledge is continuously practiced during the course. The course covers assets, liabilities, capital, expenses, revenues, cash flow analysis and different form of consolidations between mother and subsidiary companies in creating a consolidated group report.

Tuition

The education is given in English and consists of lectures and exercise sessions.

A web-based platform is used in the course for communication, discussion and presentation of course material.

Examination

Written individual rapport based on the exercise sessions (PM01), 1 credit,  marks Pass (G) 
Written group assignment (GRU1), 1,5 credit, marks Pass (G) 
Written exam (TEN1),  5 credits, marks Pass (G) or Pass with distinction (VG)

 

A student who has a certificate from MDU regarding a disability has the opportunity to submit a request for supportive measures during written examinations or other forms of examination, in accordance with the Rules and Regulations for Examinations at First-cycle and Second-cycle Level at Mälardalen University (2020/1655). It is the examiner who takes decisions on any supportive measures, based on what kind of certificate is issued, and in that case which measures are to be applied.

Suspicions of attempting to deceive in examinations (cheating) are reported to the Vice-Chancellor, in accordance with the Higher Education Ordinance, and are examined by the University’s Disciplinary Board. If the Disciplinary Board considers the student to be guilty of a disciplinary offence, the Board will take a decision on disciplinary action, which will be a warning or suspension.

Grade

Pass with distinction, Pass, Fail