BUS217 Accounting Structure, Regulation and Ethics
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Showing course contents for the educational year starting in 2016 .
Course responsible: Ole Gjølberg
Teachers: Karl Jakob Enger
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
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: 2013H
-Bachelor in Business Administration
- 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".
Obtain an overview of the formal procedures of annual report and accounts and have knowledge of ethical accounting professional issues.
Lectures and exercises.
God regnskapføringsskikk av Høylie, Kristensen og Opsahl. 3 utgave 2015. Regnskapsførerloven og Bokføringsloven med forskrifter og standarder.
BUS100, BUS110, BUS160, BUS210 Basic business, -financial accounting, -Tax Law
A written exam (3,5 hours) counts for 100% of the grade
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Type of course:
An external examiner controls the syllabus and exam.
Allowed examination aids: All types of calculators, all other aids.
Examination details: One written exam: A - E / Ikke bestått