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The course comprises five 6-credit modules: Financial Accounting II, Investment and Financing, Leadership and organisation. Marketing II, and Management Control.

Module 1 Financial Accounting II
The module is a continuation of Financial Accounting I and starts with a section on how to draw up an annual financial report for a limited company applying due diligence, including the general advice of the Accounting Standards Board. This section is a specialisation of Financial Accounting I in Business Administration I. The annual financial report for corporate groups applying the purchase method is also treated. Students are expected to learn how to draw up and interpret the financial cash flow analysis report and apply common financial ratios used in analysing business operations. The module concludes with a section on statutory audit.

Module 2 Investment and Financing
This module has a focus on the long-term consequences of investments and financing decisions. In assessing investments, different financiers' demands on the company as investment objects are treated, as are the company's criteria of profitability. Key factors to consider in such analysis are the time value of money, risk, expected yield and the expected cash flow of the investment. Investments in long-term projects entail a future capital need, which requires using calculation methods. Central aspects in financial assessment are the advantages and disadvantages of different forms of financing and the impact of capital structure on the company's financing decision.

Module 3 Leadership and Organisation
The module enhances students' knowledge of central organisation theories studied in the module Organisation in Business Administration I, and provides traditional and alternative leadership perspectives and leadership in different organisations. Students also enhance their skills in identifying and analysing problems in leadership and organisation.

Module 4 Marketing II
The module provides a widened perspective of the marketing module in Business Administration I. New views are presented and related to specific marketing issues in business market, B2B. The aim is to impart a critical approach to modern marketing theories. Students are expected to develop knowledge and understanding of strategic marketing issues and a critical approach to modern marketing theories.

Module 5 Management Control
The module deals with different theories, concepts, techniques, models and methods that can be used to analyse and support financial business decisions in a company. Different time perspectives regarding control, that is, strategic, tactical and operative control, are treated. A central part of the module is the issue of how the external conditions, which affect a company's and organisations' power to meet demands, to compete and create profitability, are considered in the internal control analysis, planning and decision process. The module includes a groupwork in which students apply theories and reflect on their relevance to management control in an existing company's operations.

Progressive specialisation: G1F (has less than 60 credits in first‐cycle course/s as entry requirements)

Education level: Undergraduate level

Selection:

Selection is usually based on your grade point average from upper secondary school or the number of credit points from previous university studies, or both.

This course is included in the following programme

• Programme in Business and Economics (studied during year 2)