Business Administration 3 - Financial Accounting, 30 credits

Företagsekonomi 3 - Redovisning, 30 hp


Main field of study

Business Administration

Course level

First cycle

Course type

Single subject and programme course


Pernilla Broberg

Course coordinator

Torbjörn Tagesson, Johanna Sylvander, Olga Yttermyr

Director of studies or equivalent

Svjetlana Pantic Dragisic, Pernilla Broberg


Åsa Carmesten, Studievägledare

Johan Järleby, Administrator

Svjetlana Pantic Dragisic, Studierektor

ECV = Elective / Compulsory / Voluntary
Course offered for Semester Weeks Language Campus ECV
Single subject course (Full-time, Day-time) Spring 2022 202204-202223 Swedish Linköping

Main field of study

Business Administration

Course level

First cycle

Advancement level


Entry requirements

  • 60 ECTS credits 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

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.

If special circumstances prevail, and if it is possible with consideration of the nature of the compulsory component, the examiner may decide to replace the compulsory component with another equivalent component.

If the LiU coordinator for students with disabilities has granted a student the right to an adapted examination for a written examination in an examination hall, the student has the right to it.

If the coordinator has recommended for the student an adapted examination or alternative form of examination, the examiner may grant this if the examiner assesses that it is possible, based on consideration of the course objectives.

An examiner may also decide that an adapted examination or alternative form of examination if the examiner assessed that special circumstances prevail, and the examiner assesses that it is possible while maintaining the objectives of the course.

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.

If special circumstances prevail, the vice-chancellor may in a special decision specify the preconditions for temporary deviations from this course syllabus, and delegate the right to take such decisions.


Institutionen för ekonomisk och industriell utveckling
Code Name Scope Grading scale
NÄRV Attendance Final Seminars 0.5 credits D
OPPO Opposition 0.5 credits U, G
PRES Presentation and Defence 0.5 credits U, G
UPS1 Thesis 12.5 credits U, G, VG
TPRO Thesis Proposal 1 credits U, G
KON1 Written Examination 7.5 credits U, G, VG
RED3 Written examination 4 credits U, G, VG
RED4 Written assignment 3.5 credits U, G, VG

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