Course code BUS113-B

BUS113-B Accounting with Sustainable Financial Reporting

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Showing course contents for the educational year 2022 - 2023 .

Course responsible: Nils Sanne
ECTS credits: 7.5
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Teaching exam periods:
This course starts in Spring parallel. This course has teaching/evaluation in the Spring parallel. 8-week  teaching period.
Course frequency: Annually
First time: Study year 2022-2023
Preferential right:
One-year study programme in Sustainable Business and Leadership.
Course contents:

Businesses must prepare annual accounts, which give everyone who wants insight into how the business has developed. This 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.

Learning outcome:
To provide students with a basic understanding of financial accounting and financial statement analysis.
Learning activities:
Digital lectures. Supervised exercises. To some extent case based teaching.
Teaching support:
Fra Bilag til Bruk, Innføring i finansregnskap og regnskapsanalyse, Langli, John Christian (2018) med tilhørende arbeidsbok (2019). 
Recommended prerequisites:
Mandatory activity:

Students must submit and pass at least 4 out of 7 assignments throughout the course. 

Approved compulsory exercises are valid for 2 years.


Final 3 hours home exam counts 100%.

Fail / Pass assessement.

Nominal workload:
187,5 hours.
Entrance requirements:

Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)

Study right at KVU-BEDØK

Reduction of credits:
5 ECTS overlap with BUS110/BUS110F Accounting - Financial Reporting and Analysis.
Type of course:
4-5 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.
Examination details: Written home Exam: Passed / Not Passed