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Bachelor Courses

The Department of Accounting has successfully educated many generations of SSE students.

We give two mandatory courses in Accounting and Financial Management within the Bachelor program in Business and Economics at SSE. The first course is given in the second period of the first semester is BE301 Accounting I: Understanding Financial Reports [BE301]. The second course is given in the first period of the third semester is BE302 Accounting II: Analysing performance [BE302]. Both courses are held in English and are worth 6 ECTS.  

In the Bachelor program in Business and Economics, we also offer a specialization in Accounting and Financial Management. Our specialization has, for many years, been the most popular specialization at SSE with more than half of all SSE students applying. We offer two specialization courses (631 Financial Reporting and Financial Markets and 632 Performance measurement and business control), and a bachelor thesis course (639 BSc Theses within Accounting and Financial Management), all held in English. In these courses we build on the knowledge acquired during the first two years of study but go both deeper and wider. The course “Financial Reporting and Financial Markets” takes an external perspective of the firm. It covers more complex financial accounting issues and is designed to give students tools for performing financial analysis and corporate valuations on the basis of an informed use of financial accounting reports. During the course, students get to construct a financial planning model for a listed company, where knowledge in financial accounting, financial analysis, and corporate valuation is practically applied. The course “Performance measurement and business control” takes an internal perspective of the firm and discusses and analyses management control systems. The course covers issues like corporate governance, the organization's internal structure in the form of responsibility centers, transfer pricing, strategic planning, economic value added, performance management and the balanced scorecard. These issues are important since management control failures can lead to large financial losses, reputation damage and possibly even to organizational failure.

The Department of Accounting also gives three mandatory courses at the bachelor program in retain management. NDH302 "Accounting - how to prepare the numbers" [NDH302] provides key knowledge relevant in controller and management positions in the retail sector. Being responsible for a retail business involves numerous financial decisions evaluating the profitability and cost effectiveness of different sales channels (e.g., online vs physical stores), property leases for different store locations, assortment (e.g., branded vs. private label), stock-in-trade levels etc. Knowledge in financial accounting is necessary in order to understand the financial consequences of such decisions.

NDH301 "Management control - how to use the numbers internally" [NDH301] provides key knowledge related to the management control toolbox. For example, you need to be able to evaluate investments in new stores and shop fixtures. You may also need to make, for example, target cost calculations for private label products and to develop useful internal key ratios that capture important performance dimensions that go beyond what is captured by financial accounting. Knowledge in management control is necessary when making such decisions and evaluations. 

NDH306 "Retail accounting and financial management - how to the numbers externally" [NDH306] is the final accounting course in the bachelor program in retail management. The management team of a retail business will need to correspond with the capital providers (owners and lenders) of the business. In turn, these stakeholders will require financial statement information of high quality as a basis for pricing the company’s shares or for the purpose of lending decisions. This will involve accounting for things like product warranties, customer loyalty programs and corporate acquisitions. It also includes the use of key ratios for financial management purposes.