Master's Programme in Accounting and Auditing, 60 Credits

Entry Requirements

A bachelor's degree of at least 180 ECTS, or a corresponding qualification from an internationally recognized university, of which 75 ECTS in Business Administration, with at least 22,5 ECTS in Accounting and/or Finance. English equivalent to Swedish upper secondary course English 6/B is required. Where the language of instruction is Swedish, applicants must prove proficiency in Swedish to the level required for basic eligibility for higher studies.

Degree

After completed study programme, a student who has applied for a degree certificate can obtain a Degree of Master of Science (60 credits) according to the local qualification descriptor established by the Vice-Chancellor (see Umeå University's web site). The Swedish translation of Degree of Master of Science is, Ekonomie magisterexamen. The degree is awarded in the main field of Business Administration with a specialisation in Accounting and Auditing.

Description of the education for current education cycle

This education is offered on second cycle level. The targets for second-cycle courses and study programmes can be found in Chapter 1, Section 9 of the Higher Education Act.

National goals for current degree

The national targets for the degree can be found in the Higher Education Ordinance, Appendix 2.

Examination format

Each course syllabus states what examination formats are to be used in each course.

Grades

Each course syllabus states what grades are to be used in each course.

Transfer of Credits

Student who considers themselves to possess knowledge from previous relevant studies or professional or vocational experience that can be comparable to a course or part of a course in the study programme, can apply for transfer of credits. Approved transfer of credits means that the student does not need to take the or those parts of the education that the decision covers. Information about transfer of credits can be found on Umeå University's web site.

General

The programme only starts in the fall semester and run as full-time studies.

Compulsory courses are the courses that all students within the program normally study. A student who follows the programme is guaranteed a seat on all compulsory courses, provided that the eligibility requirements for the current course are met. Eligibility requirements are stated in the respective course syllabus.

The courses included in the study programme are listed in chronological order under the headline "Study plan". However, the order of the courses may change.

Study periods
The programme is for one year and consists of two semesters, each approximately 20 weeks.

Teaching and forms of learning
The programme is given in English. 

Thesis/independent work
For a Master of Science Degree 60 hp the student must have completed a thesis worth at least 15 credits in Business Administration.

Deferment of studies

Information about deferment of studies can be found on Umeå University's web site.

Approved leave from studies

Information about leave from studies can be found on Umeå University's web site.

Discontinuation

Information about non-completion can be found on Umeå University's web site.

Other

Access to courses in the program is governed by the respective course syllabus.

Outline

To find out what compulsory, elective and optional courses are, please read under the section "General" above.

Semester 1

Financial Reporting, Auditing and Control 30 credits
Compulsory

Semester 2

Corporate Governance and Quantitative Research Methods, 15 credits
Compulsory

Business Administration, Master's Thesis (one-year), 15 credits
Compulsory