BUS110 Accounting - Financial Reporting
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Norsk emneinformasjon
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Showing course contents for the educational year starting in 2015 .
Course responsible: Nils Sanne
Teachers: Anne-Kari Ramboe Heimdal, Torunn Drage-Roti
ECTS credits: 10
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
(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:
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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.
Learning outcome:
To provide students with a basic understanding of financial accounting and financial statement analysis.
Learning activities:
Lectures. Supervised exercises.
Teaching support:
-
Syllabus:
Textbook:Sending, Aage: Grunnleggende regnskap, 4. ed., Bergen: Fagbokforlaget. Reading materials from the course page.
Prerequisites:
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Recommended prerequisites:
Mandatory activity:
4 assignments. 3 out of 4 assignments must be approved in order to be eligible to take the final exam. Submissions are distributed throughout the semester, and students will be granted up to one week to submit the assignment. Within that week, students have 3 attempts to pass the assignment, with feedback after each attempt. Course responsible will provide information regarding submission deadlines.
Assessment:
Written examination, 3,5 hours, counts 100 %.
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.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
BUS110 and BUS200: 5 ECTS
Type of course:
2 hours of lectures and 4 hours of exercises per week.
Note:
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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