BUS110 Accounting - Financial Reporting
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Showing course contents for the educational year starting in 2019 .
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. 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.
To provide students with a basic understanding of financial accounting and financial statement analysis.
Lectures. Supervised exercises.
Pedersen, A.O. og Hoff K.G. (2019): Grunnleggende regnskap 1. Finansregnskapet, 4. utgave. Oslo: Universitetsforlaget. ISBN 978-82-15-03461-4
Hoff, K.G. og Pedersen, A.O. (2019): Grunnleggende regnskap 2. Analyse av finansregnskapet, 3. utgave. Oslo: Universitetsforlaget. ISBN 978-82-15-03462-1
Up to two compulsory assignments can be given. Approval of compulsory assignment(s) is a prerequisite for sitting the final examination. Approved compulsory activities are valid for two years.
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 / Ikke bestått