Course syllabus
Course overview
EFI202 Financial Accounting and Financial Statement Analysis (7.5 credits) focuses on theoretical aspects of the measurement issues that arise in financial statement preparation, including general structures and principles in financial accounting. In the accounting theory section, the aspects are covered from a preparer perspective. In the financial statement analysis section they are covered from a user perspective. In addition, the course covers issues that arise in the regulation of financial accounting, and in the audit of financial statements.
Course Coordinator: Lana Sabelfeld
Semester Representatives: Linus Björkman, Natascha Bubolz and Arvid Hallgren
Course administration: Heléne Larsson and Lisa Sutton (ep@handels.gu.se)
Course details
EFI202 Financial Accounting and Financial Statement Analysis (7.5 credits) is part of the Bachelor’s Programme in Business and Economics during semester 4 for students majoring in finacial economics. It is also offered as a freestanding course and is open to exchange students.
Course dates: 20 February to 25 March (quarter 2). Course registration in Ladok opens on 13 February.
Syllabus and reading list EFI202
Schedule EFI202 (preliminary until 14 days prior to course start)
Study guide EFI202 (available upon registration)
Assessment
The learning outcomes of the course are assessed through a group case study and an exam.
Exam dates
|
Exam |
Date |
Type |
|
Regular exam |
21 March 2026 |
E-exam in examination hall (DISA) |
|
Retake exam 1 |
9 May 2026 |
E-exam in examination hall (DISA) |
|
Retake exam 2 |
19 August 2026 |
E-exam in examination hall (DISA) |
Please note: You must register (sign-up) in Ladok for each exam you intend to take. The registration deadline is 10 days prior to each exam date. You can find information regarding start time and location of the exam under the tab Examinations (Examinationstillfällen) in Ladok.
The Student Portal has comprehensive information about exams in the university's examination halls. Please read through this information well before your exam.