- Accounting in a broader consistency
- Accounting basics
- Running bookkeeping with simple accounts
- Accruals and their purpose
- Valuation problems in connection with accounting
- Accounting in limited liability companies
- Shareholders’ equity in different company forms
- The annual report and its contents
- Financial analysis and cash flow analysis and their conditions
- Insurance questions (company and responsibility insurances)
HU1800 External Accounting 7.5 credits

The goal of the course is to give detailed knowledge of modern accounting theory and ability to handle essential concepts and methods in analysing questions within accounting, with focus on external accounting.
Information per course offering
Course offerings are missing for current or upcoming semesters.
Course syllabus as PDF
Please note: all information from the Course syllabus is available on this page in an accessible format.
Course syllabus HU1800 (Spring 2020–)Content and learning outcomes
Course contents
Intended learning outcomes
For grade pass, E, the student shall:
- account for relevant aspects of sustainable development
- the role of accounting in decision making
- Be able to apply laws that regulate the companies’ accounting, reporting and taxation
- Have knowledge of essential concepts in accounting with emphasis on smaller companies, especially limited liability companies
- Be able to enter different business transactions and establish closure, and understand how different measures at closure affect the company results and economical position
- Have knowledge of corporate taxation and environmental and sustainability accounting
- Be able to identify, structure and analyse problems within subject field accounting
- Have knowledge in Swedish and international accounting practice and use of accounting software
- Have insight in valuation problems that exist in valuation of assets
- Be able to close accounting books and make analysis from a closure
- Analyse accounting, book keeping and annual reports
Literature and preparations
Specific prerequisites
Literature
Examination and completion
Grading scale
Examination
- ÖVN1 - Exercises, 3.0 credits, grading scale: P, F
- TEN1 - Examination, 4.5 credits, grading scale: A, B, C, D, E, FX, F
Based on recommendation from KTH’s coordinator for disabilities, the examiner will decide how to adapt an examination for students with documented disability.
The examiner may apply another examination format when re-examining individual students.
If the course is discontinued, students may request to be examined during the following two academic years.
Other requirements for final grade
Passed written examination (TEN1; 4,5 cr.).
Passed exercise in financial analysis/cash flow analysis (ÖVN1; 3 cr.).
In total credit rate A-F
Examiner
Ethical approach
- All members of a group are responsible for the group's work.
- In any assessment, every student shall honestly disclose any help received and sources used.
- In an oral assessment, every student shall be able to present and answer questions about the entire assignment and solution.