1(7) School of Management and Economics Course syllabus Course Code FEN305 Reg.No. EHVc 2005:6 Date of decision 2004-12-22 Course title in Swedish Course title in English Language of instruction Subject Företag och Marknad I Business and Market I Swedish Business Administration Swedish points 20 ECTS credits 30 Level 1-20 Valid from 2005-01-17 Type of course Prerequisites Course objectives The course is a single subject course General eligibility with special requirements in mathematics and civics The objective of the course is to provide the student with: - general knowledge of the different areas of business administration and its research traditions. - knowledge of concepts and models in business administration - knowledge in financial accounting - knowledge in budgeting and the budgeting process - knowledge in financial statement analysis - knowledge in computerized accounting information systems - abilities to use the computer as a working tool in business administration - knowledge of management control, its purpose and functions in the company - knowledge in management accounting - knowledge in and use of cost accounting methods
- knowledge in financial markets and capital prizing - knowledge in financial planning - knowledge in financial analysis, including cash-flow analysis - knowledge in capital investment appraisal - general knowledge in financial management 2 Course contents Course 1. Introduction, Business Administration, 5 points (7,5 credits) General introduction to the research traditions of business administration. Basic concepts and models used in the different fields of business administration. The objective is to give the student a general picture of the subject as well as the knowledge needed for further studies in its different areas. Course 2. Accounting and Budgeting, 5 points (7,5 ECTS) Budgeting and financial accounting. Financial accounting according to Swedish law and regulations. The principals of financial accounting and annual accounts. Course 3. Cost accounting and management accounting, 5 points (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 Course 4. Course 3. Finance, 5 points (7,5 credits) Financial statement analysis: liquidity, profitability and cash-flow analysis. Financial planning: raising of capital, capital structure, capital rationalization. Capital investment appraisal. Teaching methods Assessment methods Type of grades The teaching methods are mainly internet based. Some lectures/ laborations may take place. Written exams and compulsory assignments. The grades are: VG = Pass with Distinction (80%-100%), G = Pass (60%-79%) and U = Failure (0%-59%)
Credit overlap Study certificate Other information Equal basic courses in Business Administration. A Swedish University Certificate will be awarded upon successful completion of the course on request. General Computer knowledge and access to a Computer with Internet connection is necessary. 3
Literature lists 4 FEN300 FEN305:1 Introduktion till ämnet företagsekonomi Björklund, M Paulsson, U Seminarieboken, Studentlitteratur 130 Thurén, T Vetenskapsteori för nybörjare, Liber 135 Ljung, J Nilsson, P Olsson, U E Företag och marknad samarbete och konkurrens, Studentlitteratur, senaste upplaga 500 Johansson, C Den Nya Ekonomistyrningen, Liber Ekonomi 700 Den Nya Ekonomistyrningen, Övningsbok med lösningar, Liber Ekonomi 290 Ekonomihögskolan Kompletterande material 150 Referenslitteratur Andersson, G Kalkyler som beslutsunderlag, Studentlitteratur, Lund 250 Isaksson, A Excel för företagsekonomer, Liber-Hermods
5 FEN301 FEN305:2 Affärsredovisning och budgetering 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 Referenslitteratur Öman, Peter Interaktiv redovisning, Studentlitteratur 110
6 FEN302 FEN305:3 Kalkylering och internredovisning Johansson, C Den Nya Ekonomistyrningen, Liber Ekonomi 700 Prenkert, T Prenkert, T m fl Andersson, G Prenkert, T Referenslitteratur: Andersson, G Andersson, G Den nya Ekonomistyrningen, Övningsbok med lösningar, Liber Ekonomi Redovisning för intern styrning, Studentlitteratur, Lund, senaste upplaga Redovisning för intern styrning, övningsbok, Studentlitteratur, senaste upplaga Kompendium i Kalkylering & Internredovisning, Ekonomihögskolan, Växjö universitet, 2001 Kalkyler som beslutsunderlag, Studentlitteratur, senaste upplaga Kalkyler som beslutsunderlag, lösningar, Studentlitteratur 290 140 80 36 150 Lönnqvist, R Internredovisning, Studentlitteratur, 1994 170
7 FEN303 FEN305:4 Finansiering Greve, Jan Modeller för finansiell planering och analys, Studentlitteratur, senaste upplagan ISBN 91-44-02909-8 350 Nilsson, S-Å Persson, I EHV Investeringsbedömning, Liber, senaste upplagan 185 Kompendiematerial