Course syllabus adopted 2025-02-17 by Head of Programme (or corresponding).
Overview
- Swedish nameRedovisning
- CodeMMS315
- Credits7.5 Credits
- OwnerMPMAR
- Education cycleSecond-cycle
- Main field of studyShipping and Marine Technology
- DepartmentMECHANICS AND MARITIME SCIENCES
- GradingTH - Pass with distinction (5), Pass with credit (4), Pass (3), Fail
Course round 1
- Teaching language English
- Application code 01124
- Maximum participants20
- Open for exchange studentsNo
- Only students with the course round in the programme overview.
Credit distribution
Module | Sp1 | Sp2 | Sp3 | Sp4 | Summer | Not Sp | Examination dates |
|---|---|---|---|---|---|---|---|
| 0125 Examination, part A 4.5 c Grading: TH | 4.5 c | ||||||
| 0225 Written and oral assignments, part B 1.5 c Grading: TH | 1.5 c | ||||||
| 0325 Written and oral assignments, part C 1.5 c Grading: TH | 1.5 c |
In programmes
Examiner
Henrik Ringsberg- Lecturer, Maritime Studies, Mechanics and Maritime Sciences
Eligibility
General entry requirements for Master's level (second cycle)Applicants enrolled in a programme at Chalmers where the course is included in the study programme are exempted from fulfilling the requirements above.
Specific entry requirements
English 6 (or by other approved means with the equivalent proficiency level)Applicants enrolled in a programme at Chalmers where the course is included in the study programme are exempted from fulfilling the requirements above.
Course specific prerequisites
Aim
The course includes the regulation of financial accounting, basic concepts (e.g. relevance and faithful representation), and group accounting. Further, the course covers two important aspects of management accounting, management control alternatives and the design of performance measurement.Learning outcomes (after completion of the course the student should be able to)
After completion of the course, the student shall be able to:1.Demonstrate knowledge and understanding of important concepts and practical
issues of financial accounting and management accounting and control.
2. Demonstrate the ability to produce basic group accounts and explain the purposes
of these as well as the ideas underlying group accounting.
3. Demonstrate the connection between organizations profitability, financing and
growth, related to different types of risk.
3. Demonstrate the ability to identify and formulate both problems and solutions in
the area of management accounting and control.
Content
The course comprises two modules:1. Financial Accounting
2. Management Accounting and Control
Module 1 focuses on regulation of financial accounting, basic concepts (e.g. relevance
and faithful representation), and group accounting. The section on regulation deals with what rules there are, why there is regulation and the costs and benefits that regulation brings to the economy. Various regulation methods are dealt with, and the rules companies must follow today. The basic concepts section focuses on what underlying structures there are in accounting and how these structures are mirrored in a number of current accounting rules. The course also has a technically oriented section with a special focus on group accounting. In this section, students learn the format of group accounting and the financial concepts behind the methods for producing group accounts.
2. Management Accounting and Control
Module 1 focuses on regulation of financial accounting, basic concepts (e.g. relevance
and faithful representation), and group accounting. The section on regulation deals with what rules there are, why there is regulation and the costs and benefits that regulation brings to the economy. Various regulation methods are dealt with, and the rules companies must follow today. The basic concepts section focuses on what underlying structures there are in accounting and how these structures are mirrored in a number of current accounting rules. The course also has a technically oriented section with a special focus on group accounting. In this section, students learn the format of group accounting and the financial concepts behind the methods for producing group accounts.
Module 2 deals with various perspectives of management accounting and control and is divided into two parts. The first part considers the link between organizational design and different forms of control where both behavioral and practical consequences of different forms of control are discussed. In the second part, students are trained in the connection between profitability, financing and growth related to different types of risk.
Organisation
The teaching consists of lectures and seminars including group work, individual assignments and oral presentations. Mandatory attendance at seminars is stated on the course schedule.Language of instruction: English
The course is given by University of Gothenburg.
Examination including compulsory elements
The learning outcomes are assessed through individually written exam, group and individual assignments.- The exam covers learning outcome 1.
- The group assignments, including oral presentation, cover learning outcomes 2 and 4.
- The individual assignments cover learning outcome 3.
In order to pass the course, the student must receive pass on all learning outcomes. The group assignments including the oral presentation are individually assessed. Absence from mandatory elements of the course can be substituted with alternative assignments.
If a student, who has failed the same examined component twice, wishes to change examiner before the next examination, a written application shall be sent to the department responsible for the course and shall be granted unless there are special reasons to the contrary (Chapter 6, Section 22 of Higher Education Ordinance).
If a student, who has failed the same examined component twice, wishes to change examiner before the next examination, a written application shall be sent to the department responsible for the course and shall be granted unless there are special reasons to the contrary (Chapter 6, Section 22 of Higher Education Ordinance).
In cases where a course has been discontinued or has undergone major changes, the student shall normally be guaranteed at least three examination occasions (including the ordinary examination) during a period of at least one year from the last time the course was given.
The number of examinations is limited to five.
The course examiner may assess individual students in other ways than what is stated above if there are special reasons for doing so, for example if a student has a decision from Chalmers about disability study support.