Course responsible:Asbjørn Olav Pedersen
Campus / Online:Online
Nominal workload:125 hours.
Teaching and exam period:This course starts in Autumn parallel. This course has teaching/evaluation in Autumn parallel, .
About this course
Knowledge: The student:
- Has good knowledge of the rules that regulate the rights and duties of authorized accountants, including accountant tort duties
- Has good knowledge of the requirements, obligations and recommendations made in the Generally Accepted Accounting Principles
- Knows the board, the general manager and the auditor's role and responsibilities associated with a business
- Knows the most important business practices
- Knows the general controls and can reflect on organizational relationships related to internal control, including measures to ensure effective internal control
- Is aware of security requirements and controls in IT systems
- Have knowledge of the basic accounting principles in accounting law and generally accepted bookkeeping practice, including other provisions of Bookkeeping and Accounting
- Can apply rules on rights and obligations and the content of the Generally Accepted Accounting Principles, regulations on risk management and internal controls, money laundering regulations and GDPR
- Can reflect on the responsibilities and roles in an enterprise, also in an internal control perspective
Can reflect on ethical dilemmas that may arise in an accountant's business activity
- Can acquire updated knowledge within the above knowledge and skill areas
- Can convey key subject matter through relevant forms of expression and to exchange views and experiences with other professionals
- Can see the subject in a broader societal perspective
- Digital lectures (Zoom) and exercises.
- BUS110, BUS160 and BUS210
- A written digital home exam (3.5 hours) in the exam period counts for 100% of the grade
- An external examiner controls the syllabus and exam.
- Lectures: 26 hours
- 5 ECTS overlap with BUS217F.
- Passed / Not Passed
- Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)