Bachelor in Auditing and Accounting

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Responsible faculty Bodø Graduate School of Business

Study programme director Bjørgunn Havstein

E-mail address Bjoergunn.Havstein@hibo.no

Language of instruction Norwegian

Admission requirements

General university admission requirements.

Programme evaluation

The program is evaluated annually based on feedback from the students, both through a continuous dialogue during the term and through a web based questionnaire at the end of each term.

Assessment methods

A range of different forms of evaluation are used. Home exams, papers, cases, oral presentations as well as written school exams. The grades A through E are used for exams passed and F for a failure. Evaluations may be individual and in groups. Censors w

General description and profile of the programme

The Bachelor programme in auditing is based on a national plan which states the subject areas to be included. Important topics are: Auditing

Accounting Tax law Law

The education qualifies for positions in accounting and auditing and fulfils the theoretical requirements (provided satisfactory results) necessary to be approved as registered public accountant.

Study programme plan

2010 Autumn 2011 Spring 2011 Autumn 2012 Spring 2012 Autumn 2013 Spring

Bachelor in Auditing and Accounting Mandatory courses

MA105E OR125E RG206E RG202E

 

RG201E

 

 

EK230E

 

 

 

EX120E-2 MA106E

 

RG209E RG200E

 

 

 

BE206E

 

 

 

BE113E BE114E

 

EK231E RG205E

 

 

 

 

BE207E ME203E

 

Elective courses

Further education

A Bachelor degree qualifies for Master programmes within both business and other areas both in Norway and abroad. At Bodø Graduate School of business the two year master program leads to the title of Siviløkonom / Master of Science in Business or Master of Science in Energy Management.

Professional and occupational prospects

Positions within accounting or auditing both in private and public sector. By obtaining authorisation as registered public accountant you may take on independent work as an auditor.

Last updated by: , 2010-10-06 13:54

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Emner

1st year of study

Introduction to financial accounting - BE113E

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ECTS Credits: 7.5

Level of course: Introductory Level

Study start: Autumn 2010

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Einar Torrissen

E-mail address: Einar.Torrissen@uin.no

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

Registering of basic accounting transactions

fundamentals in accounting,the balance sheet and the income statement accounting regulation and accounting standards

framework and concepts in accounting

the contents of the financial statement and the balance sheet financial reporting issues in measuring assets, liabilities and equity accounting and taxation

Learning outcomes:

Students will after completed the course

- Know the basic principles of accounting and performance measurement - Have insight in the financial accounts structure and framework - Have an understanding of key accounting measurement problems

Learning activities and teaching methods:

Lectures, normally 3-4 hours pr week. Normally supplementet by group exercises.

Assessment methods and criteria:

Written school exam, 5 hours.

Recommended or required reading:

Kristoffersen, Trond : "Årsregnskapet-en grunnleggende innføring " , Fagbokforlaget, latest edition

Kristoffersen, Trond : "Årsregnskapet-en grunnleggende innføring. Oppgavesamling med løsninger, Fagbokforlaget, latest edition

Overlapping courses:

The following courses gives reduction in ECTS-points:

BE101E-003 Driftsregnskap og finansregnskap med analyse, 8 ECTS-credits

BE101E-004 Driftsregnskap og finansregnskap med analyse - Skoleeksamen høst, 8 ECTS-credits BE101E-1 000 Driftsregnskap og finansregnskap med analyse, 8 ECTS-credits

BE101E-2 000 Driftsregnskap og finansregnskap med analyse, 8 ECTS-credits BE117E Bedriftsøkonomi og regnskap, 8 ECTS-credits

BE119E Grunnleggende Økonomistyring 1, 4 ECTS-credits BE120E Grunnleggende Økonomistyring 2, 4 ECTS-credits

Examen philosophicum - EX120E-2

ECTS Credits: 10

Level of course: Introductory Level

Study start: Autumn 2010

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Tor Ivar Hanstad

E-mail address: tor.ivar.hanstad@uit.no

Språk/Language:

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

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Course contents:

The course will introduce students to the history of Western philosophy with an emphasis on developments within ontology, epistemology, aesthetics, ethics and politics. The main focus will be on themes and concepts which are fundamental for our view of reality, such as rationality, knowledge, science, mind, morality and the human

being in relation to nature and society. These issues will also be discussed in terms of their relevance for further research in the human, social and natural sciences as well as in professional studies.

The framework for discussion will be linked to central historical periods and figures from the history of philosophy.

Learning activities and teaching methods:

Seminars. Students are expected to actively participate in discussions.

Assessment methods and criteria:

Written school exam.

Recommended or required reading:

Magee, Bryan The Story of Philosophy (Doring Kindersley, 2001).

Overlapping courses:

The following courses gives reduction in ECTS-points:

EX121E-2 Examen philosophicum, 10 ECTS-credits EX130S Examen philosophicum, 10 ECTS-credits

EX140L Kunnskap, menneskesyn og etikk, 10 ECTS-credits

Mathematics - MA105E

ECTS Credits: 7.5

Level of course: Introductory Level

Study start: Autumn 2010

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Petter Pettersen

E-mail address: Petter.Pettersen@uin.no

Course contents:

Elementary algebra Functions of one variable Optimizing in economic problems Exponential and logarithm functions Finance mathematics

Integration with application in economics Functions of several variables.

Derivation

Optimizing problems

Maximum and minimum with the Lagrange Method.

Prerequisites:

The course builds upon knowledge equivalent to basic subjects taught in high school.

Learning activities and teaching methods:

4 - 6 hours lectures and 2 hours of group work per week.

Assessment methods and criteria:

4 hours written examination at the end of the semester. Compulsory attendance at seminars.

Recommended or required reading:

Språk/Language:

Rohnes, B: Matematikk for økonomer. Kort og godt. Universitetsforlaget. Some additional litterature may be recommended in the lessons.

Overlapping courses:

The following courses gives reduction in ECTS-points:

MA107E Innføring i økonomisk matematikk, 5 ECTS-credits ME105E Matematikk, 5 ECTS-credits

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Financial analysis - BE114E

ECTS Credits: 7.5

Level of course: Introductory Level

Study start: Spring 2011

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Einar Torrissen

E-mail address: Einar.Torrissen@uin.no

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

Introduction to management accounting and classification of costs Understanding cost behaviour

Job costing

Cost and income analysis relevant for decision making Preparing the statement of cash flow

Financial statement analysis Financial ratio analysis

Learning outcomes:

Students will after completed the course: - Have a good understanding of cost variability

- Be able to distribute the costs from species to cost center - Be able to prepare estimates for full cost and contribution method - Be able to implement cost, volume and revenue analysis - Carry out analysis of accounting

- Be able to prepare cash flow statements

Learning activities and teaching methods:

Lectures, normally 3-4 hours pr week. Normally supplementet by group exercises.

Assessment methods and criteria:

Written school exam, 5 hours.

Recommended or required reading:

Kristoffersen, Trond : "Årsregnskapet-en grunnleggende innføring " , Fagbokforlaget, latest edition

Kristoffersen, Trond : "Årsregnskapet-en grunnleggende innføring. Exercisebook, Fagbokforlaget, latest edition

Hoff, Kjell Gunnar: "Grunnleggende bedriftsøkonomisk analyse" and related exercisebook, Universitetsforlaget, latest edition

Overlapping courses:

The following courses gives reduction in ECTS-points:

BE101E-003 Driftsregnskap og finansregnskap med analyse, 3 ECTS-credits

BE101E-004 Driftsregnskap og finansregnskap med analyse - Skoleeksamen høst, 3 ECTS-credits BE101E-1 000 Driftsregnskap og finansregnskap med analyse, 3 ECTS-credits

BE101E-2 000 Driftsregnskap og finansregnskap med analyse, 3 ECTS-credits BE117E Bedriftsøkonomi og regnskap, 8 ECTS-credits

BE119E Grunnleggende Økonomistyring 1, 5 ECTS-credits BE120E Grunnleggende Økonomistyring 2, 3 ECTS-credits

Statistics - MA106E

ECTS Credits: 7.5

Level of course: Introductory Level

Study start: Spring 2011

Study place: -

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Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Petter Pettersen

E-mail address: Petter.Pettersen@uin.no

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

Descriptive statistics

Combinatorics and probability theory

Probability distributions for discrete and continuous random variables: binomial, hypergeometric, normal, student's t and chi-square distributions. Normal approximation

Correlation and regression models Estimation and hypothesis testing.

Prerequisites:

The course builds upon knowledge equivalent to basic subjects taught in high school.

Learning activities and teaching methods:

4 - 6 hours lectures and 2 hours of group work per week.

Assessment methods and criteria:

4 hours written examination at the end of the semester.

Recommended or required reading:

Foosnæs, H.; Halvorsen, K.; Volden, R.;Wentzel-Larsen, T: "Statistikk, en innføring", Fagbokforlaget, 2003. (latest edition) Some additional litterature may be recommended in the lessons.

Overlapping courses:

The following courses gives reduction in ECTS-points:

MA146F Statistikk for biologer, 5 ECTS-credits

Organisation - OR125E

ECTS Credits: 7.5

Level of course: Introductory Level

Study start: Spring 2011

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Alf Håvard Dahl

E-mail address: Alf-Haavard.Dahl@uin.no

Språk/Language:

Course evaluation:

Students take an active part in the evaluation of the course. Through their elected representative, who has a special responsibility to ensure dialogue between students and course coordinator / lecturer and the study program as needed. In addition to this process evaluation a final evaluation by means of an electronic questionnaire is made.

Course contents:

Below is given a thematic description of course content: Perspectives and historical development

The organization and its surroundings - addiction and strategy Goals

Organizational Structure (formal structure perspective) and design Organizational Culture (informal structure, symbolic perspective) Human Resource perspective: motivation and needs special Groups and Teams

Stakeholders and power (power perspective) Management: what and how?

Central processes decisions, opinion / opinion-making, communication Personality, identity and gender

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Recommended previous knowledge:

EX120E Ex phil and BE116E Markets and contexts - an introduction.

Learning activities and teaching methods:

The main methods include: lectures, groups working with exercises / case led by the tutor, assignment with supervision and feedback. It is expected that students also work actively with curriculum / literature consecutively.

By working with an assignment in groups of 3-5 students, students will receive training in teamwork and team development. The task will also provide training in information-gathering and processing, problem analysis and discussion. The thesis provides specialization in any of the course's theme. It represents an alternative learning method of the subject and is included in the evaluation of the subject. The task usually involves contact with a business so that students connect theory and practice.

Assessment methods and criteria:

The course has a twofold evaluation form:

An assignment during the semester, counting 40%, these are made normally in groups of 3-5 students, you can get guidance during and after. Individual written examination, counts 60%.

Both the assignment and examination must be passed for the course to be approved.

Recommended or required reading:

Jakobsen & Thorsvik (2007), Hvordan organisasjoner fungerer, Bergen: Fagbokforlaget

Compendium

Overlapping courses:

The following courses gives reduction in ECTS-points:

OR127E Organisasjon og verdibasert ledelse, 8 ECTS-credits PO110S Organisasjonsteori, 8 ECTS-credits

2nd year of study

Corporate Finance - BE206E

ECTS Credits: 7.5

Level of course: Intermediate Level

Study start: Autumn 2010

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Einar Torrissen

E-mail address: Einar.Torrissen@uin.no

Course contents:

Språk/Language:

the concept of Time Value of Money

investment appraisals using techniques like the net present value and the internal rate of return risk and return, the required return and the cost of capital

selected topics related to tax, inflation and uncertainty.

Financial planning and the preparation of the operating budget focusing on the cash budget,the budgeted inconme statement and the budgeted balance sheet Analysis of financial structure.

Learning outcomes:

Students will after completed the course: - Mastering the basic interest rate calculations

- Be able to perform investment analysis using the present value method - Could make profitability assessments on the basis of internal interest method

- Be able to understand how capital markets work and how different types of securities are priced

Prerequisites:

It assumes knowledge equivalent to MA 105E/MA 106E Mathematics / Statistics and BE 113E/BE 114E Introduction to financial accounting and business administration and accounting analysis.

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Lectures, 3-4 hours per week, seminars and exercises.

Assessment methods and criteria:

Written school exam, 5 hours (100% of the grade).

Exam aids: All printed and written aids allowed as well as any calculator.

Recommended or required reading:

Bøhren, Øyvind og Gjærum, Per Ivar, ”Prosjektanalyse Investering og finansiering”, Fagbokforlaget, last edition

Overlapping courses:

The following courses gives reduction in ECTS-points:

BE118E Driftsregnskap, budsjettering, finansiering og investering, 8 ECTS-credits BE119E Grunnleggende Økonomistyring 1, 3 ECTS-credits

BE120E Grunnleggende Økonomistyring 2, 5 ECTS-credits

Microeconomics - EK230E

ECTS Credits: 7.5

Level of course: Intermediate Level

Study start: Autumn 2010

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Hassa Pedersen

E-mail address: Hassa.Pedersen@uin.no

Språk/Language:

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

Markets and prices

Producers, consumers and perfect competition. Choice under uncertain conditions. Production costs. Markets and competition. Monopoly. Imperfect competition. Game theory. Markets for various goods. Information, market failure and the role of the public sector.

Economic efficiency, markets under asymetrical information. Tax and regulation.

Prerequisites:

Mathematics, MA105E or its equivalent.

Learning activities and teaching methods:

Lectures (approx. 35 hours in total). In addition exercise work.

Assessment methods and criteria:

Written exam, 4 hours.

Recommended or required reading:

Anders Dedekam jr.: Mikroøkonomi. Latest edition. Fagbokforlaget.

Accounting Systems - RG206E

ECTS Credits: 5

Level of course: Intermediate Level

Study start: Autumn 2010

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Bjørgunn Havstein

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E-mail address: Bjorgunn.Havstein@uin.no

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

How to organise, plan and implement the activities related to the functions of accounting and business analysis. The legal requirements to the accounts and reporting, tax related issues etc.

Internal control measures The accounting system The structure of accounts

Control and security issues of ICT based accounting systems Requirements from the tax authorities

Prerequisites:

BE101E Fundamentals of cost accounting and Financial accounting and Analysis

Learning activities and teaching methods:

Lectures and group work and presentations.

Assessment methods and criteria:

A compulsory individual exercise (passed/not passed) and a school exam (this accounts for 100% of the grade).

Recommended or required reading:

Moen, T.G. og Havstein, B.: Regnskapsorganisasjon - bokføring og intern kontroll, 4. issue, Cappelen Akademiske Forlag 2005 (new issue in August 2005).

Moen, T.G. og Havstein, B: :Regnskapsorganisasjon - bokføring og intern kontroll. Oppgavesamling, 1. issue,Cappelen Akademiske Forlag 2005.

Revisors håndbok

Overlapping courses:

The following courses gives reduction in ECTS-points:

RE206E Regnskap og oppgjør for eiendomsmeglere, 5 ECTS-credits RG211E Virksomhets- og regnskapsorganisering, 5 ECTS-credits

Cost Accounting and Budgeting - BE207E

ECTS Credits: 7.5

Level of course: Intermediate Level

Study start: Spring 2011

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Einar Torrissen

E-mail address: Einar.Torrissen@uin.no

Språk/Language:

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

Introduction to managment accounting and cost accounting understanding cost behaviour

job costing

cost and income analysis for decision making standard costs

Financial planning and the preparation of the operating budget focusing on the cash budget,the budgeted inconme statement and the budgeted balance sheet Analysis of financial structure.

Learning activities and teaching methods:

Lectures, 3-4 hours per week, seminars and exercises.

Assessment methods and criteria:

Written school exam, 5 hours (100% of the grade).

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Hoff, Kjell Gunnar : "Grunnlegende Bedriftsøkonomisk analyse", Universitetsforlaget, siste utgave, med tilhørende oppgavebok Hoff, Kjell Gunnar : "Driftsregnskap og budsjettering", Universitetsforlaget, siste utgave, med tilhørende oppgavebok

Overlapping courses:

The following courses gives reduction in ECTS-points:

BE101E-003 Driftsregnskap og finansregnskap med analyse, 5 ECTS-credits

BE101E-004 Driftsregnskap og finansregnskap med analyse - Skoleeksamen høst, 5 ECTS-credits BE101E-1 000 Driftsregnskap og finansregnskap med analyse, 5 ECTS-credits

BE101E-2 000 Driftsregnskap og finansregnskap med analyse, 5 ECTS-credits BE118E Driftsregnskap, budsjettering, finansiering og investering, 8 ECTS-credits BE119E Grunnleggende Økonomistyring 1, 3 ECTS-credits

BE120E Grunnleggende Økonomistyring 2, 5 ECTS-credits BE203E Bedriftsøkonomisk analyse I, 3 ECTS-credits

Macroeconomics - EK231E

ECTS Credits: 7.5

Level of course: Intermediate Level

Study start: Spring 2011

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Hassa Pedersen

E-mail address: Hassa.Pedersen@uin.no

Språk/Language:

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

A macroeconomic view of Norway.

Long term view on the economy. National accounts. Economic growth. Money, inflation and unemployment. Short term view on the economy. Business cycles.

Macroeconomic policies, money-, finance-, budget- and income policy.

The interconnection between micro and macroeconomics. Consume and investment.

Prerequisites:

BE100E, Introduction to Business Management and ME105E Mathematics.

Learning activities and teaching methods:

Lectures (approx. 35 hours in total). In addition exercise work.

Assessment methods and criteria:

Written exam, 4 hours.

Recommended or required reading:

Macro: Steigum, Erling. Moderne makroøkonomi. Gyldendal akademiske. Last edition.

Overlapping courses:

The following courses gives reduction in ECTS-points:

EK204E Samfunnsøkonomi makro, 7 ECTS-credits SE102E Samfunnsøkonomi makro, 7 ECTS-credits

Taxation Law 2 - RG202E

ECTS Credits: 20

Level of course: Intermediate Level

Study start: Spring 2011

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Jannicke Knudtzon Rokkan

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E- mail address: jannicke.rokkan@kpmg.no

Course evaluation:

The students take an active part in evaluation of the course. Through their elected representative they shall have an ongoing dialogue with the course coordinator and the study program coordinator. In addition a final evaluation, based on an electronic questionnaire, is carried out.

Course contents:

The scope of tax liability Tax subjects

Tax on assets

Income (commercial and private) Company taxes

Inheritance

Restructuring, sale of companies, tax effects The system of value added tax

Prerequisites:

RG203E Advanced accounting or equivalent.

Learning activities and teaching methods:

Lectures, group work and hand ins.

Assessment methods and criteria:

Written school exam.

Recommended or required reading:

Subject to change:

Lars Fallan, Innføring i skatterett Thor Refsland, Lærebok i merverdiavgift

Den norske revisorforening, Skattereformen - en presentasjon, 3. edition Skattelovsamling

Supplementary litterature:

Skattedirektoratet, LigningsABC

Skattedirektoratet, Merverdiavgiftshåndboken A. Brudvik, Skatterett for næringsdrivende

Overlapping courses:

The following courses gives reduction in ECTS-points:

RG202E Skatterett 2, 20 ECTS-credits RG202E 000 Skatterett 2, 20 ECTS-credits Emnebeskrivelse er ikke publisert

3rd year of study

Research methods - ME203E

ECTS Credits: 7.5

Level of course: Intermediate Level

Type of course:

Compulsory

Duration: 1 semester

Study start: Autumn 2012

Year of study: 3rd year

Study place: -

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Frode Fjelldal-Soelberg

E-mail address: Frode.Fjelldal-Soelberg@uin.no

Costs:

No costs except semester registration fee and syllabus literature.

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Course evaluation:

The study programme is evaluated annually by students by way of course evaluation studies (mid-term evaluation and final evaluation). These evaluations are included in the university’s quality assurance system.

Course contents:

The course provides an introduction to methods in social science, both qualitative and quantitative. Relevant topics in this respect include, but are not limited to: What is scientific knowledge, paradigms, and theory? How to arrive at fruitful research questions? Sampling, data collection and how to take advantage of software in data analysis? Writing about and reporting from field work.

Learning outcomes:

On successful completion of the course the student will be able to: • Describe, understand and explain phenomena in the social world. • Possess methodological reflexivity (epistemological awareness)

Especially recommended elective courses:

N/A

Offered as a free-standing course:

No

Prerequisites:

N/A

Recommended previous knowledge:

N/A

Mode of delivery:

Face-to-face

Learning activities and teaching methods:

Lectures, lab-assignments introducing the software SPSS and NVIVO. Schedule and detailed description of weekly chores will be provided at the beginning of the course.

Assessment methods and criteria:

Combined: A. Work requirement, approved/not approved. B. 5-hour written examination with regular Norwegian grading system (A-F)

Work placement:

N/A

Recommended or required reading:

Johannessen, Kristoffersen og Tufte: Forskningsmetode for Økonomisk-Administrative, nyeste utgave. Pensum er gjenstand for endringer ved semesterstart.

Study progression requirement:

All 1st year courses on the bachelor program, as well as 30 ECTS from the 2nd study year must be passed, in order for the student to start this third year course.

Overlapping courses:

The following courses gives reduction in ECTS-points:

ME222E Anvendt metode 2, 8 ECTS-credits

Auditing Theory and Methods - RG200E

ECTS Credits: 20

Level of course: Intermediate Level

Type of course:

Compulsory

Duration: 2 semesters

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Study start: Autumn 2012

Year of study: 3rd year

Study place: Bodø

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Bjørgunn Havstein

E-mail address: Bjorgunn.Havstein@uin.no

Costs:

No costs except semester registration fee and syllabus literature.

Course evaluation:

The study programme is evaluated annually by students by way of course evaluation studies (mid-term evaluation and final evaluation). These evaluations are included in the university’s quality assurance system.

Course contents:

The course covers the financial audit and provides an in-depth introduction to auditing theory and methodology. In addition, the planning and conduct of auditing is dealt with. Key topics included in this course are:

• Accountants Law and auditing standards

• The auditor's duties, responsibilities and sanctions against the auditor • Auditing theory and methods

• Evaluation of internal control, risk and significance reviews • Auditing in IT environments

• Planning, organization and implementation of audit • Evaluate and conclude on the basis of evidence • The auditor's report

• Ethical / moral issues in relation to the audit

Learning outcomes:

After completing this course, students will have the following learning outcomes: KNOWLEDGE

Students should:

• have good knowledge of the legal profession and specific framework for the auditor's professional practice • have knowledge of the auditor's role as a public person to be trusted

• have good knowledge of auditing theory and methods used in financial audits of financial statements • have a general knowledge of auditing and corporate control in the public sector

• have knowledge of the auditor's duties in connection with equity transactions • have knowledge of normative ethical theory and moral theory

SKILLS: Students should:

• Apply the legal and professional framework specific to practical problems • Develop a plan for the audit of the client assessment reporting, including

consider whether the auditor at any time is actually independent and appears to be objective and independent determine and apply the materiality of the individual assignment

• be able to carry out and conclude the risk assessment on individual assignments and be able to apply the conclusion of the audit plan •determine what is relevant and sufficient audit evidence

•conclude the audit procedures and report the results of the audit • be able to identify and reflect on ethical issues

GENERAL COMPETENCE: Students should:

• acquire new knowledge in this field and knowledge of other areas that affect the auditor and audit • see the topic in a broader context and in a societal perspective

• provide key academic material within the subject area through relevant expressions • exchange views and experiences with other professionals and help to develop good practice • be able to reflect on ethical issues within the discipline

Especially recommended elective courses:

N/A

Offered as a free-standing course:

No

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N/A

Recommended previous knowledge:

The course assumes knowledge equivalent of courses in the program's first two years of Financial Accounting, Financial Analysis, Corporate Finance , Law and Accounting Systems.

Mode of delivery:

Plenary lecture and assignment work in plenary and groups.

Learning activities and teaching methods:

Lecture and assignment work, both individually and in groups. Designated work assignments are a necessary part of the learning process.

Assessment methods and criteria:

Papers in ethics is mandatory work requirements. This does not count in the final evaluation, but must be approved to take the exam. 6 hour written school exam. The exam is common to all educational institutions in Norway that offer auditor education. The grade of C or better has been set by the Finance Authority as the Grade Requirement for approval as a registered auditor.

Aids for exam:

ISA in Norwegian

Work placement:

N/A

Recommended or required reading:

Bror Petter Gulden: Den eksterne revisor, Universitetsforlaget, siste utgave.

Bror Petter Gulden: Revisjon, teori og metode, Cappelen Akademisk Forlag, siste utgave.

Bror Petter Gulden: Oppgavesamling i revisjon, Cappelen Akademisk Forlag, siste utgav.,

Gulden. Bror Petter Etikk, moral og revisjon: teori, analyse og handlingsvalg, Den norske Revisorforening, siste utgave. Revisors håndbok, siste utgave, Den norske Revisorforening (kan bestilles samlet av studentene direkte fra forlaget).

Recommended:

Cordt-Hansen,H., Siebke,H.A., Knudsen, E.: Revisorloven med kommentarer, Den norske Revisorforening, 2010

Moen, T.G. og Havstein, B.: Regnskapsorganisasjon - bokføring og intern kontroll, 4. utgave, Cappelen Akademisk Forlag 2010

Moen, T.G. og Havstein, B: :Regnskapsorganisasjon - bokføring og intern kontroll. Oppgavesamling, 2. utgave,Cappelen Akademisk Forlag 2010.

Davise, M. og Aston,J.: Auditing fundamentals,Prentice Hall, 2011

Study progression requirement:

Requires normal progression on the study - 60 credits from the first year of study as well as 30 credits from the second year of study must be completed before the course can be taken.

Overlapping courses:

The following courses gives reduction in ECTS-points:

RG200E 000 Revisjonsteori- og metode, 20 ECTS-credits RG200E 000 Revisjonsteori- og metode, 20 ECTS-credits RG200E Revisjonsteori- og metode, 20 ECTS-credits

Financial Accounting and Accounting Standards - RG205E

ECTS Credits: 15

Level of course: Intermediate Level

Type of course:

Compulsory

Duration: 2 semesters

Study start: Autumn 2012

Year of study: 3rd year

Study place: Bodø

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

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Course responsible person: John Erik Rønning

E-mail address: John.Erik.Ronning@uin.no

Costs:

No costs except semester registration fee and syllabus literature.

Course evaluation:

The study programme is evaluated annually by students by way of course evaluation studies (mid-term evaluation and final evaluation). These evaluations are included in the university’s quality assurance system.

Course contents:

The course gives a deeper understanding of accounting issues related to company financial statements with an emphasis on developing an understanding of how accounting theory, accounting law, and accounting standards are used in accounting issues. Key topics included in this course are:

- Accounting requirements for financial statements - Application of accounting standards

- Accounting principles and valuation rules - Mergers and acquisitions

- Consolidated

- The preparation of financial statements - Notes to the accounts

- Annual report - Accounting theory

Learning outcomes:

After taking this course, students will be able to:

- Analyze, investigate and resolve issues related to the preparation and presentation of financial statements, both in theoretical and practical issues. - Master accounting issues related to enterprise integration, including accounting for mergers and acquisitions and tax in group

- Master the accountancy law requirements of notes and accounts, as well as formal requirements for the preparation of financial statements - Have some knowledge of the key differences between Norwegian (NRS) and international (IAS / IFRS) accounting rules.

- In addition, more detailed knowledge of selected individual IAS / IFRS standards.

Especially recommended elective courses:

N/A

Offered as a free-standing course:

No

Prerequisites:

N/A

Recommended previous knowledge:

Minimum pre-qualifications should be the courses BE113E Introduction to financial accounting, BE114E Financial analysis and Advanced Accounting (RG209E) or the equivalent having been passed. Taxation Law 2 (RG202E) is taken simultaneously.

Students meeting the admission requirements for the 1-year add-on study in auditing meet the requirements for prior knowledge

Mode of delivery:

Face-to-face

Learning activities and teaching methods:

Lectures, practice sessions, seminars, tutored assignment work

Assessment methods and criteria:

A 6- hour written exam

The grade requirement, as set out by the authorities for approval as an auditor is "C" or better.

Work placement:

N/A

Recommended or required reading:

Book: Finansregnskap - god regnskapsskikk og IFRS, av Kvifte, Steinar Sars, Tofteland, André og Bernhoft, Anne-Cathrine. Fagbokforlaget, siste utgave.

Tasks: Finansregnskap - Årsregnskap og god regnskapsskikk, oppgavesamling. Kvifte, Steinar Sars, Tofteland, André og Bernhoft, Anne-Cathrine.Fagbokforlaget, siste utgave.

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Study progression requirement:

Requires normal progression on the study - 60 credits from the first year of study as well as 30 credits from the second year of study must be completed before the course can be taken.

Overlapping courses:

The following courses gives reduction in ECTS-points:

RG205E 000 Årsregnskap/god regnskapsskikk, 15 ECTS-credits

Public sector accounting - RG201E

ECTS Credits: 5

Level of course: Intermediate Level

Type of course:

Compulsory

Duration: 1 semester

Study start: Spring 2013

Year of study: 3rd year

Study place: Bodø

Faculty responsible: Bodø Graduate School of Business

Language of instruction: Norwegian

Course responsible person: Levi Gårseth-Nesbakk

E-mail address: Levi.Garseth-Nesbakk@uin.no

Costs:

No costs except semester registration fee and syllabus literature.

Språk/Language:

Course evaluation:

The study programme is evaluated annually by students by way of course evaluation studies (mid-term evaluation and final evaluation). These evaluations are included in the university’s quality assurance system.

Course contents:

This course provides an introduction into public sector accounting (and related management control areas), centering on accounting rules regulating public sector accounting in Norway. The course is divided 50/50 between local government and central government levels.

The local government part of the course deals with:

Budgeting and planning (herein related reports and principles, system interrelations and logic as well as short vs. long term planning)

Local government reporting and bookkeeping (including accounting statements and principles, other reporting requirements, such as ”KOSTRA”, the chart of accounts, as well as accounting techniques for simple transactions and events as well as some that are government specific).

How to finalize the preparation of the accounting statements as well as management of local government resources (including the final accounting entries, cancellation of technical budgetary accounting items), system controls, debt and guarantee liabilities, management of financial resources and cost accounting calculations for local government service production.

The central government part of the course deals with:

Overview of management control (including management control objectives and regulation, organizing, steering and associated development and trends) at central government level.

Budgeting and reporting at central government level (herein the budgetary process and the reports, the chart of accounts, budgetary appropriations, accounting reports, and reporting from central government agencies.

Book-keeping at central government level (encompassing traditional agencies and consolidated central government accounts, as well as some other agency accounts).

Experimentation with accrual accounting in central government agencies, and the derived set of new voluntary accounting standards on an accrual basis.

Learning outcomes:

After completing the course the students should have the following learning outcomes: Knowledge (objectives):

Have knowledge about requirements, objectives and particularities associated with accounting and related management control areas in the public sector. Have knowledge about processes underlying budgetary work in the public sector.

Have knowledge about attributes of local and central government reporting.

Have knowledge about accounting related similarities and differences between local and central government accounting and private sector accounting. Skills:

Be able to apply accounting principles and rules relating to various areas of the public sector and prepare associated accounting reports. Be able to apply obtained knowledge on practical and theoretical problems.

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General competence:

Obtain a broader understanding of different accounting models, herein how to apply as well as interpret them.

Especially recommended elective courses:

N/A

Offered as a free-standing course:

No

Prerequisites:

N/A

Recommended previous knowledge:

N/A

Mode of delivery:

Face to face

Learning activities and teaching methods:

Lectures. 4 hours a week.

Assessment methods and criteria:

A 5-hour written examination with the regular Norwegian grading system (A-F)

Work placement:

N/A

Recommended or required reading:

(In Norwegian) Books:

Mellemvik, F., Gårseth-Nesbakk, L. & Mauland, H. (2012). Regnskap og budsjett i kommunesektoren. Oslo: Cappelen Akademisk Forlag. Mellemvik, F., Gårseth-Nesbakk, L. & Mauland, H. (2010). Regnskap og budsjett i staten - en innføring. Oslo: Cappelen Akademisk Forlag. Course compendia:

Kompendium inneholdende statlige økonomistyringsbestemmelser Kompendium inneholdende kommunale økonomistyringsbestemmelser Supplementary reading:

Gårseth-Nesbakk, L. (2012). Oppgavesamling – regnskap og budsjettering i stat og kommune. Oslo: Cappelen Akademisk Forlag.

Study progression requirement:

All 1st year courses on the bachelor programme, as well as 30 ECTS from the 2nd study year must have been passed, in order for the student to start this third year course

Overlapping courses:

The following courses gives reduction in ECTS-points:

Figure

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References