Course code BUS216

BUS216 Annual Accounts - Specific Accounting Topics

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Norsk emneinformasjon

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Showing course contents for the educational year 2021 - 2022 .

Course responsible: Stig Aleksander Aune
Teachers: Asbjørn Olav Pedersen
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
Teaching exam periods:
This course starts in June block. This course has teaching/evaluation in June block.
Course frequency: Annually
First time: 2013V
Preferential right:
Course contents:
Consolidated. Financial statements for other types of companies than the corporation.  Financial statements of international accounting standards (IFRS). Development in Norwegian accounting systems. 
Learning outcome:
Students will gain a deeper understanding of more specific accounting issues
Learning activities:
Lectures and case based learning
Teaching support:
Schwencke, Haugen, Baksaas, Stenheim og Avlesen-Østli: "Årsregnskapet i teori og praksis 2019" ((last edition) Gyldendal Akademisk Forlag. Chapter: 2,3,8,10,11,20,40,44
BUS110 Accounting - Financial Reporting.
Recommended prerequisites:
BUS215 Annual Accounts
Mandatory activity:
Case solutions/term paper. Mandatory activity is valid until the next teaching period of the course.
Written exam, 3.5 hours (counts 100 % of the total grade).
Nominal workload:
125 hours
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse).
Reduction of credits:
Type of course:
26 hours
External examiners ensure quality curriculum, exams and principles for evaluation and answers.
Allowed examination aids: B1 Calculator handed out, no other aids
Examination details: One written exam: Passed / Failed