Business Administration 3 - Financial Accounting, 30 credits (723G85)

Företagsekonomi 3 - Redovisning, 30 hp

Main field of study

Business Administration


First cycle

Course type

Single subject course


Svjetlana Pantic Dragisic

Course coordinator

Torbjörn Tagesson, Johanna Sylvander, Linus Axén, Olga Yttermyr, Nicklas Sandell, Jörgen Carlsson, Sverker Hasselberg

Director of studies or equivalent

Svjetlana Pantic Dragisic


Course offered for Semester Weeks Language Campus VOF
Single subject course (Full-time, Day-time) Spring 2020 v202004-202023 Swedish Linköping

Main field of study

Business Administration

Course level

First cycle

Advancement level


Entry requirements

60 ECTS credits (equivalent to a full year of studies) in Business Administration, with a minimum of 52,5 ECTS credits passed including a course in research methods of 7,5 ECTS credits, or equivalent. Documented knowledge of English equivalent to Engelska B/Engelska 6.

Intended learning outcomes

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

Course content

Consolidated Accounts, 7.5 ECTS credits. The first 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 ECTS credits. The second 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. 

The last part consists of the preparation and completion of a Bachelor Thesis, 15 ECTS credits.

Teaching and working methods

The teaching takes the form of lectures and seminar exercises. The students should also study independently. The course, or parts of the course can be given in English.


The examination of the two first modules is arranged in the form of examination at the end of each section, or in the form of project work within the framework of the teaching, or in both these forms. The thesis is presented and defended at a seminar. The examination also includes critical review of another essay and active participation in the entire seminar series.  Detailed information about the examination can be found in the courses study guide.

Students failing an exam covering either the entire course or part of the course twice are entitled to have a new examiner appointed for the reexamination.

Students who have passed an examination may not retake it in order to improve their grades.


Three-grade scale, U, G, VG

Other information

Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus. 

The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.


Institutionen för ekonomisk och industriell utveckling
RED1 Written examination U, G, VG 7.5 credits
KON1 Written Examination U, G, VG 7.5 credits
TPRO Thesis Proposal U, G 1 credits
UPS1 Thesis U, G, VG 12.5 credits
PRES Presentation and Defence U, G 0.5 credits
OPPO Opposition U, G 0.5 credits
NÄRV Attendance Final Seminars D 0.5 credits

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