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Umeå universitet
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Huvudmenyn dold.
Kursplan:

Financial Accounting B, 7,5 hp

Engelskt namn: Financial Accounting B

Denna kursplan gäller: 2010-03-29 till 2013-01-13 (nyare version av kursplanen finns)

Kurskod: 2FE096

Högskolepoäng: 7,5

Utbildningsnivå: Grundnivå

Huvudområden och successiv fördjupning: Företagsekonomi: Grundnivå, har mindre än 60 hp kurs/er på grundnivå som förkunskapskrav

Betygsskala: Tregradig skala

Ansvarig institution: USBE Företagsekonomi

Beslutad av: Handelshögskolans styrelse, 2009-06-12

Innehåll

An understanding of how to use, interpret, and analyze financial reports is important for those operating in an international business environment. The international financial reporting standards are introduced through a brief overview of financial accounting concepts and a description of the general accounting model. The interpretation of specific business transactions and approaches to the preparation of financial reports are also taught in this course. The approach enables students to see how accounting information is used, interpreted, and analyzed in real world decision making.

Förväntade studieresultat

After passing this course the students should • Possess the basic skills involved in analyzing, interpreting, and using information financial reports. • Be able to describe the content and identify the links between the balance sheet, the income statement, the statement of cash flows and supplemental disclosures. • Be able to explain and analyse the development of international financial reporting standards and standard harmonization in accounting. • Understand the relationship of financial reporting to corporate governance. • Have skills to independently analyze, and interpret financial reports.

Behörighetskrav

Univ: At least 22.5 passed ECTS from the course International Business Administration A (2FE012) or similar.

Undervisningens upplägg

This course takes the form of lectures, discussions, exercises, tutorials, cases and projects. Students must be prepared to do a significant amount of work outside the class room in order to fulfill course requirements. All teaching will be in English.

Examination

Examination will be based upon a written comprehensive examination and on an outside project. The project is evaluated on both the written analysis and oral presentation. Tutorials: (Satisfactory or Unsatisfactory only) Student preparation for tutorials is essential. Tutorial assessment will be based on the student’s contribution to discussions. Those who do not demonstrate orally that they have read the material under discussion and prepared as much of that material as they were able prior to the tutorial will not perform satisfactorily. Note that it is not necessary to be correct in a response; often no single correct answer is available. Instead it is important that students understand the material assigned or are able to formulate appropriate questions to improve their understanding and that they intelligently participate in the tutorial. Tutorial tasks will be provided on the course web site at the beginning of the course. All examination will be in English Pass with distinction (Väl godkänd, Vg, 75% or more), Pass (Godkänd, G, 50% or more) Fail (Underkänd, U, less than 50%). In order to pass the course, the student must complete all parts of the examination i.e. reach 50% of the points of each part. To receive the grade pass with distinction, the student must reach at least 75% of the total points on the course. In case of failure on seminar participation or individual and group assignments, compensating assignments must be completed in accordance with instructions given on each occasion. Students who do not pass the written examination will be offered a re-examination opportunity within 2-3 weeks. Beyond that, additional opportunities to complete the written examination normally arise every academic year one-week prior to the start of the autumn term. When a student has failed an examination on two occasions, he or she has a right to have another grading teacher. A written request for an alternative examiner should be handed to the director of studies no later than two weeks before the next examination opportunity. Rules and regulations concerning the production of academic texts and correct referencing will be applicable to all written assignments. Guest lectures during the course might be used as basis for examination. Student who has passed an examination can not redo the examination to get a higher grading. Grades on the course are awarded when students have passed all examinations and compulsory course elements. Academic credit transfer. Academic credit transfers are according to the University credit transfer regulations.

Övriga föreskrifter

The course is included in the International Business Program at Umeå School of Business. The course is also offered to exchange students within formal agreements.

Litteratur

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