Course code BUS100

BUS100 Cost Accounting, Fundamentals

Norsk emneinformasjon

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Showing course contents for the educational year 2015 - 2016 .

Course responsible: Karl Jens Fredrik Bengtsson
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
Teaching exam periods:
This course starts in Autumn parallel. This course has teaching/evaluation in Autumn parallel, Spring parallel, .
Course frequency: Given twice a year - spring and autumn.
First time: Study year 2007-2008
Preferential right:
Course contents:
The company and its surroundings. Cost and cost behaviour, Markets and optimisation, Product costing, Cost allocation, Cost-volume-profit models, The optimal use of scarce resources, Product mix analysis. Capital budgeting.
Learning outcome:
Knowledge: The course is an introduction to cost accounting. After the course the student should have a wide knowledge in basic topics, theories, methods, problems and tools within cost accounting.
Learning activities:
Lectures on video. Supervised seminars/discussions/ exercises.
Teaching support:
Hoff, Kjell Gunnar: Grunnleggende bedriftsøkonomisk analyse, Universitetsforlaget 2009. Hoff, Kjell Gunnar og Hoff, Jan-Erik: Oppgaver og løsningsforslag til Grunnleggende bedriftsøkonomisk analyse, Universitetsforlaget 2009.
Recommended prerequisites:
Mandatory activity:
Two compulsory assignments. 
Written exam. One final multiple choice test. The final examination of 3,5 hours counts 100%. There will be no repeat examinations for students with an average grade below passing, because the course is given twice a year.
Nominal workload:
150 hours.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Type of course:
Lectures: 1-2 hours per week (prerecorded video on the internet). Seminars/problem solving exercises: 2 hours per week.
An external examiner is involved in reviewing the course design and the tests.
Allowed examination aids: Calculator handed out, no other aids
Examination details: One written exam: A - E / Ikke bestått