Course code BUS215

BUS215 Annual Accounts

Norsk emneinformasjon

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Showing course contents for the educational year 2016 - 2017 .

Course responsible: Nils Sanne
Teachers: Jørgen Skaarød Eilertsen, Bent Joar Wang
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: Study year 2013-2014
Preferential right:
-
Course contents:
Laws and regulations. Quality requirements and accounting principles. The balance sheet items. Income statement items. Notes to financial statements. Cash Flow Statement.
Learning outcome:
The purpose of discipline is to give students a deeper understanding of the main problems associated with the preparation of financial statements in the companies..
Learning activities:
Lectures and seminars
Teaching support:
-
Syllabus:
Huneide, Pedersen, Schwencke, Haugen: Årsregnskapet i teori og praksis 2014 (last edition)
Prerequisites:
BUS100 and BUS110
Recommended prerequisites:
Assessment:
Written individual exam, 3,5 hours,counts 100 % of the total grade.
Nominal workload:
300 hours.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
-
Type of course:
Lectures: 4 hours per week
Note:
-
Examiner:
External examiner will control the quality of syllabus, questions for the final examination andd principles for the assessment of the the examination answers.
Allowed examination aids: All types of calculators, all other aids.
Examination details: One written exam: A - E / Ikke bestått