BMRR4035 - Financial Accounting II


Examination arrangement

Examination arrangement: Written examination
Grade: Letters

Evaluation form Weighting Duration Examination aids Grade deviation
Written examination 100/100 4 hours C

Course content

Accounting theory and justification av solutions to accounting problems. Advanced accounting topics, incl. earnings management and digital reporting.

Learning outcome

Students will acquire knowledge of research methods in financial accounting and advanced knowledge of the relationships between accounting regulations (standards, etc.) and theory. This includes incentives and accounting manipulation related to financial reporting. Students will have knowledge of research on earnings management and new research on how digital financial reporting is applied.

The students should be able to explain and discuss theoretical problems. Within selected subjects, students should be able to solve advanced practical issues related to financial and corporate reporting. This includes both analytical issues and production of digital financial reporting. Skills acquired in Financial Accounting I will be further developed.

Learning methods and activities

Lectures, group discussions, mandatory assignments.

Compulsory assignments

  • -
  • -

Further on evaluation

2 approved assignments to qualify for the written exam. The written exam will be in Norwegian.

Examination aids: See information in Norwegian.
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

Exam registration requires that class registration is approved in the same semester. Compulsory activities from previous semester may be approved by the department.

Admission to a programme of study is required:
Accounting and Auditing (MRR)

Required previous knowledge


Course materials


More on the course



Version: 1
Credits:  7.5 SP
Study level: Second degree level


Term no.: 1
Teaching semester:  SPRING 2021

Language of instruction: Norwegian

Location: Trondheim

Subject area(s)
  • Economics and Administration
  • Management Accounting and Control
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 INSPERA
Room Building Number of candidates
Spring ORD Written examination 100/100 C 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"

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