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HU1800 External Accounting 7.5 credits

The goal of the course is to give detailed knowledge of modern accounting theory and ability to handle essential concepts and methods in analysing questions within accounting, with focus on external accounting.

Course offering missing for current semester as well as for previous and coming semesters
Headings with content from the Course syllabus HU1800 (Spring 2020–) are denoted with an asterisk ( )

Content and learning outcomes

Course contents

  • Accounting in a broader consistency
  • Accounting basics
  • Running bookkeeping with simple accounts
  • Accruals and their purpose
  • Valuation problems in connection with accounting
  • Accounting in limited liability companies
  • Shareholders’ equity in different company forms
  • The annual report and its contents
  • Financial analysis and cash flow analysis and their conditions
  • Insurance questions (company and responsibility insurances)

Intended learning outcomes

For grade pass, E, the student shall:

  • account for relevant aspects of sustainable development
  • the role of accounting in decision making
  • Be able to apply laws that regulate the companies’ accounting, reporting and taxation
  • Have knowledge of essential concepts in accounting with emphasis on smaller companies, especially limited liability companies
  • Be able to enter different business transactions and establish closure, and understand how different measures at closure affect the company results and economical position
  • Have knowledge of corporate taxation and environmental and sustainability accounting
  • Be able to identify, structure and analyse problems within subject field accounting
  • Have knowledge in Swedish and international accounting practice and use of accounting software
  • Have insight in valuation problems that exist in valuation of assets
  • Be able to close accounting books and make analysis from a closure
  • Analyse accounting, book keeping and annual reports

Course disposition

No information inserted

Literature and preparations

Specific prerequisites

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Recommended prerequisites

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Examination and completion

If the course is discontinued, students may request to be examined during the following two academic years.

Grading scale

A, B, C, D, E, FX, F


  • TEN1 - Examination, 4.5 credits, grading scale: A, B, C, D, E, FX, F
  • ÖVN1 - Exercises, 3.0 credits, grading scale: P, F

Based on recommendation from KTH’s coordinator for disabilities, the examiner will decide how to adapt an examination for students with documented disability.

The examiner may apply another examination format when re-examining individual students.

Other requirements for final grade

Passed written examination (TEN1; 4,5 cr.).
Passed exercise in financial analysis/cash flow analysis (ÖVN1; 3 cr.).
In total credit rate A-F

Opportunity to complete the requirements via supplementary examination

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Opportunity to raise an approved grade via renewed examination

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Profile picture Peter Sillén

Ethical approach

  • All members of a group are responsible for the group's work.
  • In any assessment, every student shall honestly disclose any help received and sources used.
  • In an oral assessment, every student shall be able to present and answer questions about the entire assignment and solution.

Further information

Course web

Further information about the course can be found on the Course web at the link below. Information on the Course web will later be moved to this site.

Course web HU1800

Offered by

CBH/Biomedical Engineering and Health Systems

Main field of study


Education cycle

First cycle

Add-on studies

No information inserted


Peter Sillén (