BØA2033 - Financial Statements


Examination arrangement

Examination arrangement: Written examination
Grade: Letters

Evaluation form Weighting Duration Examination aids Grade deviation
Written examination 100/100 5 hours C

Course content

The objective of the course is to give a deeper and better understanding of the conseptual framework and techniques found in the basic courses in financial accounting. The main focus is on basic measurement problems in accordance with Norwegian Accounting legislation.

- Basic assumptions and principles in historical cost accounting, including good accounting practice in Norway
- Recognition of revenue and expenses
- Measurement of assets and liabilities
- Recognition of income taxes
- Cash Flow statements
- Presentation of financial statements in accordance with Norwegian Accounting legislation
- Introduction to group accounts

Learning methods and activities

Lectures and exercises.

Further on evaluation

Supporting material allowed on exams: Approved calculator regarding NTNUs support material code B-D "specific basic calculator". Other calculators that are allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.

Specific conditions

Admission to a programme of study is required:
Business Administration (BØA)
Business Administration (ØABACHELOR)
Science in Accounting and Auditing (ØABACHBRR)

Credit reductions

Course code Reduction From To
BØA2032 7.5 01.01.2007
REV3025 2.5 01.01.2007
BØ232 6.0 01.01.2007
BØ231 6.0 01.01.2007
BØ230 7.5 01.01.2007
More on the course



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


Term no.: 1
Teaching semester:  AUTUMN 2020

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



Examination arrangement: Written examination

Term Status code Evaluation form Weighting Examination aids Date Time Digital exam Room *
Autumn ORD Written examination 100/100 C 09:00 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.

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

More on examinations at NTNU