Course - Digital Accounting Processes - BBOA3005
Digital Accounting Processes
About
About the course
Course content
The course provides an introduction to basic information and communication technology related to transaction execution, accounting and financial management, as well as an introduction to key business routines, etc. which is necessary to control the finances of an enterprise.
The course also includes the accounting regulations and accounting organization, including IT security and internal control of accounting processes.
The course contributes to meeting the demands to become a state authorized accountant (regnskapsfører) by Finanstilsynet. Most of the syllabus will be in Norwegian.
Learning outcome
Knowledge
- Has basic knowledge of information and communication technology related to transactions, accounting production, basis for sustainability reporting and financial management
- Have insight into the regulations for the profession of book-keepers (external accounting services), risk management regulations and the Money Laundering Act.
- Has basic knowledge of organization, systems, routines and arrangements for management and control within finance, sustainability and external reporting.
- Has basic knowledge of IT security and internal control.
Skills
- Can apply regulations and standards to identify and solve practical problems that may arise in the practice of delivering external accounting services
- Can make simple analyzes of the quality of organization, procedures and controls related to production of accounts, sustainability, reporting and financial management.
General competence
The course will contribute to students’ development of general competence in accordance with the learning outcomes described at program level.
Learning methods and activities
Own work with online resources, literature, regulations, standards and tasks. As a supplement, some teaching sessions are also offered on campus in Trondheim during the autumn semester. It is recommended to find fellow students to collaborate with.
Further on evaluation
Examination in ordinary examination period in each semester, in Norwegian.
Assessment scheme: Written school exam, Inspera, 4 hours
Grade: Letter grades
D: No printed or hand-written support material is allowed. A specific basic calculator is allowed.
Help code "Lovdata" - Access to web resource Lovdata PRO
Examination regulations Lovdata PRO (subject to changes):
Reference notes: Allowed with introductory words. Free text comments and selections are not permitted. Legal sources: Laws (NL), Central Regulations (SF), EEA Agreement (NLX2)
In the case of a final exam after the course has been discontinued, the assessment format may be changed to an oral exam.
Specific conditions
Admission to a programme of study is required:
Business Administration (BØA)
Business Administration (BØAT)
Economics and Business Administration (MSIVØK5)
Recommended previous knowledge
Basic knowledge of business administration and accounting.
Required previous knowledge
None
Course materials
Will be announced at the start of the semester. See also course description in Norwegian.
Subject areas
- Economics and Administration
- Management Accounting and Control
Contact information
Examination
Examination
Ordinary examination - Autumn 2025
School exam
The specified room can be changed and the final location will be ready no later than 3 days before the exam. You can find your room location on Studentweb.