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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 (BE352 Financial Reporting and Financial Markets, and BE353 Performance Measurement and Business Control), and a bachelor thesis course (BE351 Degree Project in Accounting & Financial Mgmt), 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, corporate valuation and ESG 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 financial losses, reputation damage and possibly even to organizational failure.

In the Bachelor program in Business and Economics, we also offer three electives. BE901 “Hybrid Organizations – Value Creation and Strategy”, focuses on hybrid organizations (i.e. organizations that rely on two or more institutional logics) which have grown in importance in society. Instead of being a "pure" private, public or civil society organization, organizations such as social enterprises, sports clubs, state-owned enterprises, mutuals and privately owned schools need to combine norms and ideals from at least two sectors. Managing this increased institutional complexity is difficult. When an organization has "dual missions", both internal and external stakeholders can get confused about the strategic direction and how resource allocation should be done. On the other hand, when a hybrid organization is successful, performance can be extraordinary since resources and legitimacy come from a wide range of stakeholders. The purpose of this course is to explore the many roles accounting play in managing multiple institutional logics in hybrid organisations. BE927 Strategic Profitability Analysis focuses on the fundamental drivers for proftiability, externally and internally. In this course, we investigate how to run a business profitably, focusing on managerial decision making. How can managers use financial information to improve the value creation? Thus, the course will increase the students understanding for how they can use various forms of financial information to improve the decision making. The course consists of two modules. The first module costing analysis is concerned with understanding how to use different cost analysis to improve company profit. The second module identifies and discusses the specific problems that occurs within costing analysis in inter-organizational relationships. BE911 “From start – up to High – Growth Firm: Value Creation”, provides theories and practical knowledge within financial management to students considering their own start-up or a position in a start-up or a high growth firm (start-up defined as a company with scalable business model). It focuses on financial tools an entrepreneur needs to start, build, grow and harvest a successful company. Understanding of financial management practices is crucial for the company´s operations and survival both in short- and long-term. The course thus offers tools for managing new growing companies by numbers.

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.