BUS100 Cost Accounting, Fundamentals
There may be changes to the course due to to corona restrictions. See Canvas and StudentWeb for info.
Showing course contents for the educational year 2016 - 2017 .
Course responsible: Annette Alstadsæter
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
Limits of class size:
Teaching exam periods:
This course has teaching/evaluation in Autumn parallel, Spring parallel, .
Course frequency: Given twice a year - spring and autumn.
First time: 2007H
The company and its surroundings; Cost and cost behaviour; Markets; Product costing, Cost allocation; The optimal use of scarce resources; Product mix analysis; Time value of money; Capital budgeting.
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.
Supervised seminars/discussions/ exercises.
Sending, Aage: Økonomistyring 1. Fagbokforlaget, ISBN 978-82-450-1496-9, 2.utgave, 2013.
Sending, Aage: Arbeidshefte til Økonomistyring 1. Fagbokforlaget, ISBN 978-82-450-1362-7, 2.utgave, 2013.
Supplementary research publications on Fronter.
Two compulsory assignments.
Written exam. 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.
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Type of course:
Lectures: 1-2 hours per week.
Seminars/problem solving exercises: 0-2 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