Course code BUS110

BUS110 Accounting - Financial Reporting

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Norsk emneinformasjon

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Showing course contents for the educational year starting in 2020 .

Course responsible: Stig Aleksander Aune
ECTS credits: 10
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
Teaching exam periods:
This course starts in Spring parallel. This course has teaching/evaluation in Spring parallel.
Course frequency: Annually
First time: 2003H
Preferential right:
Course contents:
The main elements and principles of financial accounting. Particular focus on financial statement analysis.
Learning outcome:
To provide students with a basic understanding of financial accounting and financial statement analysis.
Learning activities:
Lectures. Supervised exercises. To some extent case based teaching.
Teaching support:
Fra Bilag til Bruk, Innføring i finansregnskap og regnskapsanalyse, Langli, John Christian (2018) med tilhørende arbeidsbok (2019). Lecture notes are also mandatory reading.
Recommended prerequisites:
Mandatory activity:
Three mandatory assignments, whereof at least 2 must by approved to sit the exam.
The overall assessment will consist of a sub-test and a final examination based on a 30/70 relationship. There is mandatory attendance at the sub-test. Absence without satisfactory documentation will result in the final examination not being considered. When documenting valid absence, however, the final examination will count 100%. The duration of the sub-test is 1.75 hours, while the final examination will have a time frame of 3.5 hours. Both will be in writing. In case of any retake of the examination, both the sub-test and the final examination must be retaken. Such retake will only be held in the spring semester. No new exam will be held in the autumn semester.
Nominal workload:
300 hours.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Type of course:
4 hours of lectures and 2 hours of exercises per week.
External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.
Allowed examination aids: C3 Alle typer kalkulatorer, alle andre hjelpemidler - inkludert digitale
Examination details: Continuous exam: A - E / Ikke bestått