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Before choosing course

The goal of the first part is to give detailed knowledge in modern accounting theory and ability to handle essential concepts and methods to analyse questions at issues within accounting. The goal of the second part is to give theoretical knowledge and practical skills in how to start a company and give knowledge in tax- and financing.

Course offering missing for current semester as well as for previous and coming semesters
* Retrieved from Course syllabus HU1904 (Autumn 2012–)

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 its conditions
  • Company culture
  • Registration at the Swedish Patent and Registration Office
  • Tax- and fee reports to the Swedish Tax Office
  • Insurance questions (company and responsibility insurances)
  • Financing questions (banks, ALMI, Nutek, SIC, Industry Fond, benefits)
  • Juridical questions (confidentiality agreements, partner agreements)
  • Export and import (inside and outside the EU, trade obstacles)

Intended learning outcomes

After completed course the student is expected to:

  • Have knowledge in essential concepts in accounting with emphasis on smaller companies, especially limited liability companies
  • Be able to apply laws that regulate the companies’ accounting, reporting, and taxation
  • Be able to enter different business events and establish closure, and understand how different measures at closure affect the company results and economical position
  • Be able to identify, structure, and analyse problems within subject field accounting
  • Have knowledge in Swedish and an international accounting practice
  • Have insight in valuation problems that exist in valuation of assets
  • Be able to make analysis from a closure
  • Have theoretical and practical knowledge in starting a company
  • Be competent in tax- and financing questions

Course Disposition

Study visits to companies

Literature and preparations

Specific prerequisites

Knowledge corresponding to the course HU1900 Economics and Organisation 7,5 credits.

Recommended prerequisites

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Thomasson J, m.fl. Den nya affärsredovisningen, Liber
Thomasson J, m.fl. Den nya affärsredovisningen övningsbok samt lösningar (frivilligt)
Analyskompendium i Redovisning, KTH Telge

Litteratur i Entreprenörskap kommer att delas ut i kursen.

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


  • RED1 - Account, 1,5 hp, betygsskala: P, F
  • RED2 - Account, 1,5 hp, betygsskala: P, F
  • TEN1 - Examination, 3,0 hp, betygsskala: A, B, C, D, E, FX, F
  • ÖVN1 - Exercises, 1,5 hp, betygsskala: 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.
Approved accounting and Cash flow analysis (RED1)
Approved exercise (ÖVN1)
Approved Practice in Entrepreneurship(RED2)

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 Gabriel Montgomery

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 HU1904

Offered by

ITM/Sustainable Production Development

Main field of study


Education cycle

First cycle

Add-on studies

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