1(6) School of Management and Economics Course syllabus Course Code FEA330 Reg.No. EHVd 2004:35 Date of decision 2004-09-06 Course title in Swedish Course title in English Företagsekonomi, allmän kurs Business Administration, General Course Language of instruction Swedish Subject Business Administration Swedish points 20 ECTS credits 30 Level 1-20 Valid from Type of course Prerequisites Course objectives 2004-07-01 until further notice 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
- general knowledge English terminology 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 computerized management accounting systems - 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, budgeting and financial accounting, 10 points (15 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. Practice of basic economic modeling in computerized environments. Budgeting and financial accounting. Financial accounting according to Swedish law and regulations. The principals of financial accounting and annual accounts. Practice in computerized financial accounting systems. Course 2. 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, practice in computerized environment. 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 Credit overlap Study certificate Lectures, seminars and compulsory assignments on computer. Written exams and compulsory assignments. The grades are: Pass with distinction (80%-100%), Pass (60-79%) and Failure (0-59%). Equal basic courses in Business Administration. A Swedish University Certificate will be awarded upon successful completion of the course on request. 3
Literature 4 Kurskod FEA330:1 FEA335:1 FEA338:1 EKP313 Kursens benämning Inledningskurs samt budgetering och affärsredovisning Poängtal 10 Författare/red. Titel, förlag och utgivningsår Sidor Andersson, G Kalkyler som beslutsunderlag, Studentlitteratur, Lund 250 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 Thurén, T Vetenskapsteori för nybörjare, Tiger Förlag 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 Nilsson, Stellan Redovisningens normer och normbildare 130 Björklund, Maria Paulsson, Ulf Seminarieboken - att skriva, presentera och opponera, Studentlitteratur, 2003 138 Ekonomihögskolan Kompletterande material 150 Referenslitteratur Greve, J Budget, Studentlitteratur, 1996 210 Isaksson, A Excel för företagsekonomer, Liber-Hermods
5 Kurskod EKP311 IEP313 MFP391 FEA330:2 FEA336:1 FEA337:1 FEA338:2 Kursens benämning Kalkylering och internredovisning Poängtal 5 Författare/red. Titel, förlag och utgivningsår Sidor Andersson, G Kalkyler som beslutsunderlag, Studentlitteratur, senaste upplaga 150 Johansson, C Den Nya Ekonomistyrningen, Liber Ekonomi 700 Prenkert, T Prenkert, T m fl Andersson, G Prenkert, T Referenslitteratur: 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, lösningar, Studentlitteratur 290 140 80 36 Lönnqvist, R Internredovisning, Studentlitteratur, 1994 170
6 Kurskod EKP312 IEP314 MFP392 FEA330:3 FEA336:2 Kursens benämning Finansiering Poängtal 5 Författare/red. Titel, förlag och utgivningsår Sidor Greve, J Modeller för Finansiell Planering och Analys, Studentlitteratur, senaste upplagan 374 Nilsson, S-Å Persson, I Ekonomihögskolan Investeringsbedömning, Liber, senaste upplagan 185 Kompendiematerial, Övningsuppgifter i investeringsbedömning + lösningar