ML1114 Accounting 6.5 credits
Course offerings are missing for current or upcoming semesters.
Headings with content from the Course syllabus ML1114 (Autumn 2016–) are denoted with an asterisk ( )
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
Literature and preparations
Specific prerequisites
No information inserted
Recommended prerequisites
No information inserted
Equipment
No information inserted
Literature
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
Examination
- RED1 - Presentation, 1.5 credits, grading scale: P, F
- TEN1 - Written examination, 3.5 credits, grading scale: A, B, C, D, E, FX, F
- ÖVN1 - Exercise, 1.5 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
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
Examiner
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 room in Canvas
Registered students find further information about the implementation of the course in the course room in Canvas. A link to the course room can be found under the tab Studies in the Personal menu at the start of the course.
Offered by
Main field of study
Technology
Education cycle
First cycle
Add-on studies
No information inserted