BUS113-B Accounting with Sustainable Financial Reporting

Credits (ECTS):7.5

Course responsible:Stig Aleksander Aune

Campus / Online:Online

Teaching language:Norsk

Course frequency:Annually

Nominal workload:187,5 hours.

Teaching and exam period:This course starts in Spring parallel. This course has teaching/evaluation in the Spring parallel. 8-week teaching period.

About this course

Businesses must prepare annual accounts, which give everyone who wants insight into how the business has developed. This online course provides knowledge about how to create annual accounts and how to use them.

The accounts must be set up in a specific way. The legislation in this area is extensive, and it regulates the entire production process: From the bookkeeping of the transactions, carried out by the company, to the information provided in the publicly available annual report.

The first part of the course is devoted to techniques and methods used for a company to register all transactions it makes during a year. At the end of the financial year the company must show the assets and liabilities it has and the profits. The second part of the course is devoted to this process, and this part deals with what the accounts should contain of information and the rules used when assets and liabilities are valued and the result measured.

Accounts are publicly available, and the most important information about each company is just a keystroke away since the key figures are freely available on the internet. The third part of the course deals with how to use the accounts for analysis, valuation and credit assessment.

In this course, the students learn about the requirements for sustainability reporting; from the Norwegian authorities and from the EU's taxonomy.The students learn how to report within the various requirements, and how to calculate key figures.

Learning outcome

To provide students with a basic understanding of financial accounting and financial statement analysis.

Be able to calculate key figures for sustainability reporting

Be able to carry out appropriate reporting of sustainability data in accordance with current legislation and EU directives

  • Digital lectures. Supervised exercises. To some extent case based teaching.
  • The digital learning platform Canvas.
  • Final 3 hours home exam counts 100%.

    Fail / Pass assessement.

  • External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.
  • Students must submit and pass at least 4 out of 7 assignments throughout the course.

    Approved compulsory exercises are valid for 2 years.

  • 4-5 hours of video lectures and 2 hours of exercises per week.
  • One-year study programme in Sustainable Business and Leadership.
  • 5 ECTS overlap with BUS110/BUS110F Accounting - Financial Reporting and Analysis.
  • Passed / Not Passed
  • Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)

    Study right at KVU-BEDØK