Course code BUS110

BUS110 Accounting - Financial Reporting

Norsk emneinformasjon

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Showing course contents for the educational year starting in 2014 .

Course responsible: Nils Sanne
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. Theory and terminology, rules and regulations, the most common accounting transactions, The closing, measurement and valuation problems, year end closing, taxation and accounting, financial statement analysis, semester assignment.
Learning outcome:
To provide students with a basic understanding of financial accounting and financial statement analysis.
Learning activities:
Lectures. Supervised exercises.
Teaching support:
-
Syllabus:
Pedersen, Voldsund, Hoff, Hansen: Grunnleggende regnskap, Universitetsforlaget 2013. Hansen, Hoff, Voldsund: Analyse av finansregnskapet, Universitetsforlaget 2013.
Prerequisites:
-
Recommended prerequisites:
Mandatory activity:
One compulsory assignment.
Assessment:
One written examination:  Some hands in during the semester, counting 30%,  while the final examination of 3 hours counts 70%. The final grade is based on a weighted average. The final examination is based on the student assignment. The students solution of the semester assignment is not to be handed in, but students must bring their solutions to the examination as many of the examination questions will be based on the assignment and the solution.
Nominal workload:
The main elements and principles of financial accounting. Theory and terminology, rules and regulations, the most common accounting transactions, The closing, measurement and valuation problems, year end closing, taxation and accounting, financial statement analysis, semester assignment.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
The economic students will not obtain ECTS for BUS200
Type of course:
4  hours of lectures and 2 hours of exercises per week.
Note:
-
Examiner:
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: All types of calculators, all other aids.
Examination details: One written exam: A - E / Ikke bestått