Course code BUS217

BUS217 Accounting Structure, Regulation and Ethics

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Showing course contents for the educational year 2014 - 2015 .

Course responsible: Ole Gjølberg
Teachers: Karl Jakob Enger
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 Autumn parallel. This course has teaching/evaluation in Autumn parallel, .
Course frequency: Annually
First time: Study year 2013-2014
Preferential right:
-Bachelor in Business Administration
Course contents:
- Have good knowledge of the rules that regulate rights and duties of authorized accountants, including the accountantant´s liability. - Have good knowledge of rights, duties and recommendations that follow from good accounting standards - Can apply rules about rights and duties and the content of good accounting practice, including rules and regulations relating to risk and money laundering. - Know the roles and responsibilities of the board, the chief executive and the auditor of a firm. - Know the most important accounting routines - Know generic control routines and can discuss organizational issues related to internal control, including measures to ensure effective internal control - Know requirements for safety and control in ICT-systems - Know fundamental accounting principles in the law and good accounting practice, including supplementary rules and regulations follow from "bokføringslov" and "regnskapslov".
Learning outcome:
Obtain an overview of the formal procedures of annual report and accounts and have knowledge of ethical accounting professional issues
Learning activities:
Teaching support:
God regnskapføringsskikk av Høylie, Kristensen og Opsahl. 2 utgave 2011. Regnskapsførerloven og Bokføringsloven med forskrifter og standarder.
BUS100, BUS110, BUS210, BUS220 Basic business, -financial statement, -Tax Law
Recommended prerequisites:
Mandatory activity:
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Type of course:
Allowed examination aids: All types of calculators, all other aids.
Examination details: One written exam: A - E / Ikke bestått