Study Guide

Learning outcomes

For the students to be able to plan and compile a correct kind of financial statements for SME´s and for the students to be able to read the statements

Implementation and methods of teaching

Lectures, exercises, exam

Timing and attendance

The course is implemented in weeks 37 -50.

Exam retakes

The course is completed with intermediate exams, which cannot be renewed. The entire course can be renewed on April 14, 2023 and / or May 26, 2023 on general renewal days.

Student time use and work load

The course is 3 credits, which corresponds to 80 hours of student work.

Contents

The student becomes acquainted with the special features of the accounting of special accounting entities, such as a non-profit association and a housing company, and is able to take these special features into account both in the current accounts during the financial year and in the preparation of financial statements and operational planning.

Assessment criteria

Passed exams

Assessment scale

1-5

Failed (0)

failed exams

Assessment criteria: level 1 (assessment scale 1–5)

The student knows the special features of the accounting and financial statements of a non-profit association and a housing company. He is able to prepare an income statement and balance sheet.

Assessment criteria: level 3 (assessment scale 1–5)

The student knows the special features of the accounting and financial statements of a non-profit association and a housing company. He knows how to prepare financial statements

Assessment criteria: level 5 (assessment scale 1–5)

The student masters the special features of the accounting and financial statements of a non-profit association and a housing company. He is able to prepare financial statements and other reporting.