Course code BUS216

BUS216 Annual Accounts - Specific Accounting Topics

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Showing course contents for the educational year 2022 - 2023 .

Course responsible: 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: Study year 2013-2014
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:
Digital lectures (Zoom) and case based learning
Teaching support:
Schwencke, Haugen, Baksaas, Stenheim og Avlesen-Østli: "Årsregnskapet i teori og praksis 2019" ((last edition) Gyldendal Akademisk Forlag. Alle chapters without : 13, 17, 26, 34, 36, 38, 39, 42, 43, 44, 46 and 47.
BUS110 Accounting - Financial Reporting.
Recommended prerequisites:
BUS215 Annual Accounts
Written home 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:
5 ECTS overlap with BUS216F.
Type of course:
26 hours
External examiners ensure quality curriculum, exams and principles for evaluation and answers.
Examination details: Written exam at home: Passed / Not Passed