School of Management and Economics Reg. No. EHV 2008/245/514 COURSE SYLLABUS. Business and Market I. Business Administration.

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1 School of Management and Economics Reg. No. EHV 2008/245/514 COURSE SYLLABUS Business and Market I Course Code FE4001 Date of decision Decision-making Body Board: School of Management and Economics Valid from Language of instruction Subject Credits/ ECTS credits Swedish Business Administration 30 Level Specific level Type of course Prerequisites Basic level G1 Single subject course, Netuniversity Mathematics A and Civics A 1 (6)

2 Expected learning outcomes Module 1. Introduction to Business Administration, 7,5 credits describe consumer marketing, business to business marketing and service marketing describe business plans, objectives and goals in organisations, the structures of formal organisations and the relationship between businesses and their environment describe leadership and change management in organisations describe concepts and models in business administration, i.e. cash-flow, income statement, balance sheet and cost calculations work out basic calculations of costs, revenues and result and describe pricing of products and services Module 2. Accounting and Budgeting, 7,5 credits explain the purpose of financial accounting apply book- keeping techniques use computerized book- keeping systems work out financial statements, valuation and accrual accounting describe budgeting work out budgets in given situations Module 3. Cost Accounting, 7,5 credits describe the purpose of management accounting describe and explain the theoretical considerations of cost accounting use cost accounting models in different situations and in relation to different purposes use and work out cost calculation models in Excel explain the purpose of cost accounting work out simple cost accounting methods Module 4. Finance, 7,5 credits describe financial markets and capital pricing work out simple financial planning and control work out financial analysis, including cash-flow analysis use investment appraisal models describe capital tied up 2 (6)

3 Course contents Module 1. Introduction to Business Administration, 7,5 credits describe consumer marketing, business to business marketing and service marketing describe business plans, objectives and goals in organisations, the structures of formal organisations and the relationship between businesses and their environment describe leadership and change management in organisations describe concepts and models in business administration, i.e. cash-flow, income statement, balance sheet and cost calculations work out basic calculations of costs, revenues and result and describe pricing of products and services Module 2. Accounting and Budgeting, 7,5 credits Budgeting Book-keeping and annual accounts Financial accounting according to Swedish law and regulations The principals of financial accounting and annual accounts Module 3. Cost Accounting, 7,5 credits The objective and functions of management control General orientation in the areas of cost accounting and management accounting The relationship between the areas mentioned and other areas in management control Practice in computerized environments Decision making based on cost accounting information Different kinds of cost accounting techniques and sources of information Pricing and inter-company transfer pricing Sensitivity analysis and linear programming Different techniques in management accounting Module 4. Finance, 7,5 credits Financial statement analysis: liquidity, profitability and cash-flow analysis Financial planning: raising of capital, capital structure, capital rationalization Capital investment appraisal 3 (6)

4 Teaching methods Required reading Assessment methods The teaching methods are mainly internet based. Some lectures/ laborations may take place. See the end of the document. Written exams and compulsory assignments. Type of grades The grades are Pass with Distinction (80% -100%), Pass (60% -79%) or Failure (0% - 59%). Credit overlap Study certificate Other information Equal basic courses in Business Administration. On request, a Swedish University course certificate will be awarded upon successful completion of the course. General computer knowledge and access to a computer with Internet connection is necessary. Students at Växjö University can, at request, receive their grades in ECTS credits, according to the ECTS-scale. This request should be made in connection to the introduction of the course, or at the latest, before the grading of the course. The translation into ECTS-credits will be made in the student registration system. 4 (6)

5 Required reading Author Title, publishing house, year Pages Module 1. Björklund, M Paulsson, U Seminarieboken, Studentlitteratur 130 Ljung, J Nilsson, P Olsson, U E Företag och marknad samarbete och konkurrens, Studentlitteratur, senaste upplaga 500 Ekonomihögskolan Kompletterande material 150 Johansson, C Den Nya Ekonomistyrningen, Liber Ekonomi 700 Module 2. Den Nya Ekonomistyrningen, Övningsbok med lösningar, Liber Ekonomi 290 Thomasson, J Larsson, O Rohlin, L Den nya affärsredovisningen, Liber, senaste upplaga 270 Thomasson, J Larsson, O Rohlin, L Den nya affärsredovisningen, övningsbok, Liber, senaste upplaga 120 Johansson, C Den Nya Ekonomistyrningen, Liber Ekonomi 700 Den Nya Ekonomistyrningen, Övningsbok med lösningar, Liber Ekonomi 290 Nilsson, Stellan Redovisningens normer och normbildare 130 Ekonomihögskolan Kompletterande material 150 Öman, Peter Interaktiv redovisning, Studentlitteratur (6)

6 Required reading Author Title, publishing house, year Pages Module 3. Andersson, G Andersson, G Kalkyler som beslutsunderlag Kalkylering och ekonomisk styrning, Studentlitteratur, senaste upplagan Kalkyler som beslutsunderlag Kalkylering och ekonomisk styrning, övningsbok, Studentlitteratur, senaste upplagan Johansson, C Den Nya Ekonomistyrningen, Liber Ekonomi 700 Den Nya Ekonomistyrningen, Övningsbok med lösningar, Liber Ekonomi 290 Kompendium, Ekonomihögskolan, Växjö universitet, 50 ca Isaksson, A Excel för företagsekonomer, Liber 240 Lönnqvist, R Internredovisning, Studentlitteratur, Module 4. Greve, Jan Modeller för finansiell planering och analys, Studentlitteratur, senaste upplagan ISBN Nilsson, S-Å Persson, I EHV Investeringsbedömning, Liber, senaste upplagan 185 Kompendiematerial Isaksson, A Excel för företagsekonomer, Liber (6)