Accounting Theory, 7.5 credits

Redovisningsteori, 7.5 hp

722G72

Main field of study

Business Administration

Course level

First cycle

Course type

Single subject and programme course

Examiner

Johanna Sylvander

Course coordinator

Johanna Sylvander

Director of studies or equivalent

Svjetlana Pantic Dragisic, Pernilla Broberg
Possible deviation from course syllabus/programme syllabus
ECV = Elective / Compulsory / Voluntary
Course offered for Semester Weeks Language Campus ECV
F7YEE Business and Economics Programme - International - English (Business) 6 (Spring 2023) 202304-202308 Swedish Linköping, Valla E
F7YEF Business and Economics Programme - International - French (Business) 6 (Spring 2023) 202304-202308 Swedish Linköping, Valla E
F7YET Business and Economics Programme - International - German (Business) 6 (Spring 2023) 202304-202308 Swedish Linköping, Valla E
F7YES Business and Economics Programme - International - Spanish (Business) 6 (Spring 2023) 202304-202308 Swedish Linköping, Valla E
F7YEK Business and Economics Programme (Business Administration) 6 (Spring 2023) 202304-202308 Swedish Linköping, Valla E

Main field of study

Business Administration

Course level

First cycle

Advancement level

G1N

Course offered for

  • Business and Economics Programme - International - French
  • Business and Economics Programme
  • Business and Economics Programme - International - Spanish
  • Business and Economics Programme - International - German
  • Business and Economics Programme - International - English

Entry requirements

General entry requirements for undergraduate studies
and
Mathematics and Social Studies corresponding to the level in Swedish upper secondary education (Matematik 3b/3c and Samhällskunskap 1b/(1a1 and 1a2)
and
English corresponding to the level of English in Swedish upper secondary education (Engelska 6)

Grades

Three-grade scale, U, G, VG

Department

Institutionen för ekonomisk och industriell utveckling
Code Name Scope Grading scale
EXA2 Written examination 4 credits U, G, VG
UPG1 Written assignment 3.5 credits U, G, VG
Student rights and obligations (login required)
Linköping University common rules and regulations (in Swedish)

Books

Edvardsson, Sune, (2017) K3 i praktiken : PwC:s handbok vid tillämpning av K3. Tredje reviderade och utökade upplagan [Lund] : Studentlitteratur, [2017]

ISBN: 9789144115863

Runesson, Emmeli, Samani, Niuosha, Marton, Jan, (2022) Financial accounting theory : an accounting quality approach. 2nd edition Lund : Studentlitteratur, 2022

ISBN: 9789144153292

Articles

Other

Bokföringsnämndens vägledning Årsredovisning i mindre aktiebolag (K2) (www.bfn.se)
Bokföringsnämndens vägledning Årsredovisning och koncernredovisning (K3) (www.bfn.se)
IFRS - tillgängligt på FAR online (via LiUs bibliotek)
Rådet för kommunal redovisning (2011) Konceptuellt ramverk för finansiell rapportering i kommuner och landsting, Rådet för finansiell rapportering (www.rkr.se)

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