The course is included in these curricula and study modules


Professional studies

Teaching language


Type of course


Cycle/level of course


Recommended year of study


Total number of ECTS

5 cr

Competency aims

The aim of the course is to
give the students basic knowledge in external
accounting in a company

Learning outcomes

At the end of the course the student is expected
to be able to

- clarify the purposes of business accounting
- apply the main accounting principles in practice
- manage VAT and salaries and EDP-accounting

Course contents

- business transactions and accounting
- bookkeeping and financial statements
- accrual accounting
- salaries
- EDP-exercises

Prerequisites and co-requisites

No prerequisites

Recommended or required reading

Tomperi, S: Bokföring i praktiken,
Utbildningsstyrelsen, eller Tomperi, S: Käytännön
kirjanpito, Edita, (senaste upplaga)
Tomperi S & Keskinen V: Övnngsbok till Bokföring i
praktiken, Utbildningsstyrelsen.

Study activities

  • Lectures - 28 hours
  • Individual- and group instruction - 28 hours
  • Individual studies - 77 hours


  • Total workload of the course: 133 hours
  • Of which autonomous studies: 133 hours
  • Of which scheduled studies: 0 hours

Mode of Delivery

Participation in tuition

Assessment methods

  • Exams (written-, oral-, home-)
  • Essays, reports, productions and portfolio

Assessment requirements

To pass the course the student should pass the
following examinations:
- mandatory assignments during the course
- exam


Backas Bror


Backas Bror

Group size

No limit

Assignments valid until

12 months after course has ended

Assessment methods

  • 2013-12-18 - Exams
  • Date will be announced later - Reports and productions

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