Basic Financial Accounting 7,5 Credits
Course ContentsThis is an introductory course designed to give students an overall picture of the accounting cycle.
Important topics covered during the course include:
• Basic financial accounting concepts according to the International Accounting Standards Board (IASB)
• Recording of selected business transactions
• Preparation of annual accounts and annual financial statements
• Introduction to financial ratios and their use in analyzing financial statements
Connection to Research and Practice
This is a theoretically and practically oriented course in basic financial accounting. Students are introduced to accounting research that is both empirical and conceptual in nature, by having journal and other academic articles as complementary reading. The topics covered in these articles are aligned with the fundamental concepts of accounting. The articles enhance students’ knowledge by offering real business organizational settings and issues and may include criticisms against various topics in financial accounting.
PrerequisitesGeneral entry requirements and Civics 1b or 1a1+1a2, Mathematics 3b or 3c. Or: Civics A, English B, Mathematics C (or the equivalent).
Level of Education: Undergraduate G1N
Course code/Ladok code: ACBG13
The course is conducted at: Jönköping International Business School
Previous and ongoing course occasions
Type of courseProgram
SemesterAutumn 2023: Oct 30 - Jan 14
Rate of Study50%
Course coordinatorCaroline Teh
Tuition fees do NOT apply for EU/EEA citizens or exchange students12500kr