SMF1197F - Financial Accounting with financial statement analysis


Examination arrangement

Examination arrangement: Written examination
Grade: Letters

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

Course content

The objective of this course is to give the student a basic understanding of financial accounting including measurement, reporting and analysis of accounting information.

Learning outcome

Knowledge: The objective and uses of accounting information and financial statements, reporting in the balance Sheet and profit and loss account, measures of asset and liabilities, closing the accounts, recognition of income taxes, cash flow statements, introduction to group accounts, financial statement analysis.

Learning methods and activities

Lectures, assignments and private study. During the semester, 8 exercises are given of which 5 must be approved before the candidate can get access to the exam. Business simulation. Activities from previous semesters can be approved by the institute.

Compulsory assignments

  • Exercise 1
  • Exercise 2
  • Exercise 3
  • Exercise 4
  • Exercise 5
  • Exercise 6
  • Exercise 7
  • Exercise 8

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

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:
Business Administration, part-time (BØKLED-F)

Required previous knowledge

The course is only available to students who have the right to study at the bachelorprograms at the Economic Faculty.

Course materials

Kristoffersen, Trond (2016) Årsregnskapet - en grunnleggende innføring. 5. utg. Bergen, Fagbokforlaget. Kristoffersen, Trond (2015) Årsregnskapet - en grunnleggende innføring. Oppgavesamling med løsninger. 5. utg. Bergen, Fagbokforlaget. Changes may occur. Final syllabus is given at the start of the semester.

Credit reductions

Course code Reduction From To
SMF1197 7.5
SMF2151F 7.5 01.09.2018
SMF2151 7.5 01.09.2018
BØA1200 7.5 01.09.2019
AE101308 7.5 01.09.2019
More on the course



Version: 1
Credits:  7.5 SP
Study level: Intermediate course, level II


Term no.: 1
Teaching semester:  SPRING 2021

Language of instruction: Norwegian

Location: Gjøvik

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

Department with academic responsibility
Department of Industrial Economics and Technology Management



Examination arrangement: Written examination

Term Status code Evaluation form Weighting Examination aids Date Time Digital exam Room *
Spring ORD Written examination 100/100 HJELPEMIDD
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