course-details-portlet

BØA2033 - Financial Accounting - intermediate

About

Examination arrangement

Examination arrangement: School exam
Grade: Letter grades

Evaluation Weighting Duration Grade deviation Examination aids
School exam 100/100 5 hours C , LOVDATA

Course content

The course is an advanced course in financial accounting, with emphasis on preparing a financial statement for a limited company (LTD).

The objective of the course is to give a good understanding of the conceptual framework, basic measurement problems and techniques in preparing a financial statement in accordance with Norwegian accounting legislation and good accounting practice in Norway (NGAAP), including an introduction to group accounts. The course also gives a basic knowledge of using computers in recording of transactions and other events in the accounts.

Learning outcome

Knowledge

The Student

  • has knowledge of the fundamental bookkeeping principles in the Norwegian bookkeeping act.
  • has knowledge of the regulation for certified public accountants
  • has in-dept knowledge of recognition and measurement of assets, liabilities, income and expenses in an annual account in accordance with Norwegian accounting act and good accounting practice (NGAAP), with emphasis on:
    • Fixed assets
    • Inventory (stocks)
    • Receivables
    • Shares
    • Liabilities including income tax
    • Equity and distribution of sharedividends to shareholders
  • has insight into good accounting practice for small enterprises
  • has knowledge of use of computers in recording transactions and other events in the accounts

Skills

The Student

  • can recognize necessary adjustments and prepare annual accounts for a limited liability company (Ltd) in accordance with Norwegian accounting act and good accounting practice (NGAAP).
  • can prepare consolidated accounts for a group of small enterprises

Competences

The Student

  • can aquire new knowledge within the above-mentioned subject areas.

Learning methods and activities

Lectures and exercises.

Specific conditions

Admission to a programme of study is required:
Business Administration (BØA)
Economics and Business Administration (MSIVØK5)

Course materials

The syllabus is stated at the beginning of the semester.

Credit reductions

Course code Reduction From To
BØA2032 7.5 SPRING 2007
REV3025 2.5 SPRING 2007
BØ232 6.0 SPRING 2007
BØ231 6.0 SPRING 2007
BØ230 7.5 SPRING 2007
More on the course

No

Facts

Version: A
Credits:  7.5 SP
Study level: Intermediate course, level II

Coursework

Term no.: 1
Teaching semester:  AUTUMN 2023

Language of instruction: Norwegian

Location: Trondheim

Subject area(s)
  • Economics and Administration
Contact information
Course coordinator: Lecturer(s):

Department with academic responsibility
NTNU Business School

Timetable

List view
Calendar view

Examination

Examination arrangement: School exam

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Autumn ORD School exam 100/100 C , LOVDATA 2023-12-16 09:00 INSPERA
Room Building Number of candidates
SL111 blå sone Sluppenvegen 14 36
SL520 Sluppenvegen 14 6
SL274 Sluppenvegen 14 2
Summer UTS School exam 100/100 C , LOVDATA INSPERA
Room Building Number of candidates
  • * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
Examination

For more information regarding registration for examination and examination procedures, see "Innsida - Exams"

More on examinations at NTNU