ML1114 Accounting
KTH Royal Institute of Technology
- Accounting basics, Swedish commercial legislation
- Running bookkeeping with simple accounts
- Accruals
- Valuation problems in connection with accounting
- Accounting in limited liability companies with industrial activities
- Shareholders' equity in different company types
- Untaxed reserves
- The annual report and its contents and design
- Financial analysis and cash flow analysis
On completion of the course, the student should be able to:
- explain central concepts within the field of accounting with an emphasis on industrial limited liability companies
- apply laws that regulate the company's accounting and the design of the annual report
- record different commercial transactions, establish closure and explain how different measures at closure affect the companies' taxation, results and economical position
- identify, structure and analyse problems in the field of accounting
- apply the rules that apply at valuation of both fixed and current assets
- make an analysis of a closure
- analyse a company's cash flow
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