BUS110 Accounting - Financial Reporting
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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
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
The main elements and principles of financial accounting. Particular focus on financial statement analysis.
To provide students with a basic understanding of financial accounting and financial statement analysis.
Lectures. Supervised exercises. To some extent case based teaching.
Fra Bilag til Bruk, Innføring i finansregnskap og regnskapsanalyse, Langli, John Christian (2018) med tilhørende arbeidsbok (2019). Lecture notes are also mandatory reading.
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.
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 / F