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Before choosing course

Course offering missing for current semester as well as for previous and coming semesters
* Retrieved from Course syllabus ML1114 (Autumn 2016–)

Content and learning outcomes

Course contents

  • Accounting basics, Swedish commercial legislation
  • Running bookkeeping with simple accounts
  • Accruals
  • Valuation problems in connection with accounting
  • Accounting in limited liability companies with industrial activities
  • Shareholders' equity in different company types
  • Untaxed reserves
  • The annual report and its contents and design
  • Financial analysis and cash flow analysis

Intended learning outcomes

On completion of the course, the student should be able to:

  • explain central concepts within the field of accounting with an emphasis on industrial limited liability companies
  • apply laws that regulate the company's accounting and the design of the annual report
  • record different commercial transactions, establish closure and explain how different measures at closure affect the companies' taxation, results and economical position
  • identify, structure and analyse problems in the field of accounting
  • apply the rules that apply at valuation of both fixed and current assets
  • make an analysis of a closure
  • analyse a company's cash flow

Course Disposition


Literature and preparations

Specific prerequisites

No information inserted

Recommended prerequisites

No information inserted


No information inserted


Meddelas senast 10 veckor innan kursstart

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 - Presentation, 1,5 hp, betygsskala: P, F
  • TEN1 - Written examination, 3,5 hp, betygsskala: A, B, C, D, E, FX, F
  • ÖVN1 - Exercise, 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

Approved examination
Approved presentation
Approved exercise

The final grade is based on the grade of the examination

Opportunity to complete the requirements via supplementary examination

No information inserted

Opportunity to raise an approved grade via renewed examination

No information inserted


Profile picture Claes Hansson

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 ML1114

Offered by

ITM/Sustainable Production Development

Main field of study


Education cycle

First cycle

Add-on studies

No information inserted