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Linnaeus University (Kalmar Växjö)

Accounting Theory

På kursen studerar du hur företags externa redovisning är uppbyggd, teorier som förklarar varför företag redovisar som de gör och vilka effekter detta får. Kursen, som är en fördjupningskurs inom redovisning och förutsätter att du redan har grundläggande kunskaper i affärsredovisning, behandlar såväl de viktigaste r…

  • Higher education
  • Information unavailable
  • 31 August 2026
  • Information unavailable
  • Information unavailable
  • 100 %

Overview

På kursen studerar du hur företags externa redovisning är uppbyggd, teorier som förklarar varför företag redovisar som de gör och vilka effekter detta får. Kursen, som är en fördjupningskurs inom redovisning och förutsätter att du redan har grundläggande kunskaper i affärsredovisning, behandlar såväl de viktigaste regelverken och rekommendationerna som berör svenska företags redovisning (BFNAR och IFRS), som normativ och positiv redovisningsteori.

Admission scores

Uppgift saknasVerified data is not connected to this education offering.

Entry requirements

At least 52.5 credits within Business Administration, within in following courses: • Introduction to Management Control 7.5 credits, • Management Accounting and Investment Appraisal 7.5 credits, • Financial Accounting 7.5 credits, • Finance and Analysis 7.5 credits, and, at least 52.5 credits within following courses: • Macroeconomics 15 credits, • Microeconomics 15 credits, • Business Statistics I 7.5 credits, • Business Statistics II 7.5 credits, • Commercial Law I 15 credits, • English 6, or the equivalent.

The text is reproduced from the Susa source. Antagningsdata does not map GY11 and GY25 or assess personal eligibility.

Source, measure and data quality
Source
Skolverket Susa-navet
Period
2026-08-31
Measure
Entry-requirement text reproduced from the published Susa data; no personal eligibility assessment is made.
Population
Education offering e.uoh.lnu.2fe190.u7889.20262
Last checked
2026-09-23T10:38:08.982951+00:00
Limitation
Antagningsdata does not map GY11 and GY25. General and specific conditions are not separated without structured source data.

Programme content

Uppgift saknasVerified data is not connected to this education offering.

Study structure

Uppgift saknasVerified data is not connected to this education offering.

Application and important dates

  1. Programme or course starts
  2. Programme or course ends

Salary and salary distribution

Uppgift saknasVerified data is not connected to this education offering.

Common occupations after graduation

Uppgift saknasVerified data is not connected to this education offering.

Students

Uppgift saknasVerified data is not connected to this education offering.

Geographical background

Uppgift saknasVerified data is not connected to this education offering.

Previous upper-secondary schools and programmes

Uppgift saknasVerified data is not connected to this education offering.

Completion and outcomes

Uppgift saknasVerified data is not connected to this education offering.

About the provider

Linnaeus University (Kalmar Växjö)

Provider for the published education offering.

Sources and data quality

Education facts for the selected offering come from Skolverket Susa-navet.

Retrieved . Published . Times are shown in Swedish local time.

Source identity and publication version
Publication version
8e217193-f5fa-4778-b085-a4521fd03e8d
Education identity in the source
i.uoh.lnu.2fe190.u7889.20262
Offering identity in the source
e.uoh.lnu.2fe190.u7889.20262
Education-form source code
HS
Education code in the source
2FE190
Change time according to the source
2025-12-19T08:17:50

The provider, education and education offering are separate identities. Application information should be checked on the official website. Supplementary statistics have not been obtained from this source.