Company Economics
| Structure Type: | Study unit |
|---|---|
| Code: | TDA0302 |
| Type: | Compulsory / Basic Studies |
| Curriculum: | T-ITE 2011 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2012-2013) |
| Credits: | 6 cr |
| Responsible Teacher: | Kallenberg, Niklas |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2012-2013
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 7 | 2013-01-07 – 2013-04-26 | Timo Hautamäki | Swedish | 2012-12-07 – 2013-01-07 |
Learning Outcomes
The student understands the basic principles and procedures related to fundamental financial accounting as well as indirect taxation. He is able to record, measure and report the financial performance and status of the firm. The student understands the fundamentals of costs and cost behaviour. He is able to generate financial information for planning, budgeting and decision-making.
Student's Workload
Total work load of the course: 135 h
- of which scheduled studies: 60 h
- of which autonomous studies: 75 h
Prerequisites / Recommended Optional Courses
No prerequisits needed
Contents
General picture of the economic administration in a company. Basics of accounting: entities and balance sheets. Income measurement: the accrual basis. The recording process: journals and ledgers. Accounting adjustments and financial statement preparation. Accounting cycle: recording, formal presentation and major elements of basic financial statements. Costs, cost behaviour and estimation. Cost-volume-profit relationship. Contribution margin calculations. Pricing. Budgeting. Software-solutions.
Recommended or Required Reading and Other Learning Resources/Tools
- Ax, C. - Johansson, C. - Kullvén, H. 2002. Den nya ekonomistyrningen. Malmö. Liber Ekonomi.
- Tomperi, S. 2002. Bokföring i praktiken. Utbildningsstyrelsen.
- Tomperi, S. 2002. Bokföring i praktiken; övningsbok. Utbildningsstyrelsen.
- Material given by the lecturer.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises.
Assessment Criteria
1 the student understands some basics about the fundamental economical processes in a company
3 the student understands well the basics about the fundamental economical processes in a company
5 the student understands excellent the basics about the fundamental economical processes in a company
Assessment Methods
Written test, active participation. Assessment on scale 0-5.