Course code BUS215

BUS215 Annual Accounts

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Norsk emneinformasjon

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Showing course contents for the educational year starting in 2021 .

Course responsible: Stig Aleksander Aune
Teachers: Asbjørn Olav Pedersen
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 the Spring parallel. This course has teaching/evaluation in the Spring parallel, .
Course frequency: Annually
First time: 2013V
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.

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 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:
Schwencke, Haugen, Baksaas, Stenheim og Avlesen-Østli: "Årsregnskapet i teori og praksis 2019" (last edition)
Prerequisites:
BUS110 Accounting - Financial Reporting
Recommended prerequisites:
Assessment:
Written individual exam, 3,5 hours,counts 100 % of the total grade.
Nominal workload:
250 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: C3 Alle typer kalkulatorer, alle andre hjelpemidler - inkludert digitale
Examination details: One written exam: A - E / F