BUS218 Public Accounting and Budgeting
Showing course contents for the educational year 2014 - 2015 .
Course responsible: Ragnar Arnljot Øygard
Teachers: Asbjørn Blomberg Pedersen
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: Study year 2013-2014
Bachelor in Business Administration
Government accounting and financial reporting: -Accounting rules and principles -Year End and accounting in relation to the Municipal Act -Accounting and Financial Regulations of the Municipal -Accounting Standards. Governmental Accounting and Reporting: -Main principles of governmental budgeting and accounting. -Grants Regulations and Rules for Financial Management. -State financial organization,
-have basic knowledge of legislation (framework and basic contexts) -have basic knowledge of the purpose and recognition of municipal accounts -be able to post the most common transactions -have an understanding of the concepts of costs, expenses, payments, revenues and receipts, as well as to conduct regular accrual entries -know the account plan -be able to reconcile the fundamental relationships and reconcile cycle of working -conduct annual financial statements with simple posts and delisting rules -be able to set up a clustered results and balance sheet in accordance with the regulations -have insight in the municipal accounts structure and framework, able to explain the statement as a source of information and a better understanding of accounting principles and reporting requirements be able to treat central accounting measurement and valuation issues -implement adaptation and correction of accounting for analytical purposes be able to calculate key figures in connection with a financial analysis and make an assessment of the municipality"s financial position and results
Lectures, exercises and working in groups
-Last edition of ¿Kommuneregnskapet¿ av Øyvind Sunde, in addition to lectures and exercises.
BUS100, BUS110, BUS210 Cost accounting, financial accounting,
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Type of course:
Allowed examination aids: Calculator handed out, other aids as specified
Examination details: One written exam: A - E / Ikke bestått