Financial Accounting
2008-2009
-
SMF2151
- 0 ECTS
On the basis of
Economic management
Expected learning outcomes
After compliting the cource, the student shall have, be able to:
Advanced knowledge of financial accounting theory. They shall have practical experience in making year- end adjustments in accordance with accounyting rules and standards. The students have learned hove to read and anderstand official accounts, they shall know, and have an overviev over those prosesses and activities witch take place in a company economical function.
Topic(s)
- The economical function: Organizing, planning, and kontrol of all aktivities in connection with the economic function
- The traditional year-end accounting concepts and classifications
- Performance versus asset based accounting theory
- Assets
- Liabilities and shareholders equity
- Income and dividends
- Expenses and losses
Teaching Methods
Lectures
Group works
Mandatory assignments
Tutoring
Teaching Methods (additional text)
Group assignments
Form(s) of Assessment
Written exam, 5 hours
Form(s) of Assessment (additional text)
Group examening, 12 hours+ individual multichoise
Grading Scale
Alphabetical Scale, A(best) – F (fail)
External/internal examiner
To internal examiners
Re-sit examination
Ordinar re-sit examination
Examination support
Group examening, 12 hours, all support
Individual multichoise, no support
Coursework Requirements
Compulsory group work and projects
Teaching Materials
Kristoffersen. Trond, Årsregnskapet, -en grunnleggende innføring, 2 utgave, Fagbokforlaget, ISBN; 82-450-0161-9
Kristoffersen. Trond, Årsregnskapet, -en grunnleggende innføring, 2 utgave, Oppgavesamling med løsninger, ISBN; 82-450-0162-7