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 accounting rules and standards.
- The students have learned how to read and understand official accounts.
- They shall know, and have an overview over those prosesses and activities witch take place in a company economical function.
- The economical function: Organizing, planning and control of all activities in connection with the economic function.
- The traditional year-end accounting concepts and classifications.
- Performance versus asset based accounting theory.
- Liabilities and shareholders equity.
- Income and dividends.
- Expenses and losses.
Teaching Methods (additional text)
- Group assignments.
Form(s) of Assessment
Written exam, 5 hours
Alphabetical Scale, A(best) – F (fail)
- Internal examiner.
- External examiner is used periodically to avaluate contents, arrangements and the examination system.
- Ordinary resit.
- Approved exercises are valid only for the first ordinary examination and for the first following resit.
- Calculator, laws and accounting standards.
- Two compulsory group works.
- Kristoffersen, Trond, Årsregnskapet - en grunnleggende innføring, Fagbokforlaget, 2. utgave, ISBN 82-450-0161-9.
- Kristoffersen, Trond, Årsregnskapet - en grunnleggende innføring, Oppgaver med løsninger, Fagbokforlaget, 2. utgave, ISBN 978-82-450-0162-4.
- Moen, Tove-Gunn og Havstein, Bjørgunn, Regnskapsorganisasjon, Cappelen, ISBN 978-82-02-23702-8.
- Laws and accounting standards is stated by the start of the course.