Course - Financial Accounting - SMF2151
SMF2151 - Financial Accounting
About
Examination arrangement
Examination arrangement: Written examination
Grade: Letters
| Evaluation | Weighting | Duration | Grade deviation | Examination aids |
|---|---|---|---|---|
| Written examination | 100/100 | 4 timer |
Course content
The economical function: Organizing, planning and control of all activities in connection with the economic function.
The traditional year-end accounting concepts and classifications.
Performance versus asset based accounting theory.
Assets.
Liabilities and shareholders equity.
Income and dividends.
Expenses and losses.
Learning outcome
Advanced knowledge of financial accounting theory.
Practical experience in making year-end adjustments in accordance with accounting rules and standards.
Have learned how to read and understand official accounts.
Shall know, and have an overview over those prosesses and activities witch take place in a company economical function.
Shall have sustainability consciousness to the accounting function.
Learning methods and activities
Forelesninger|Gruppearbeid|Obligatoriske oppgaver|Oppgaveløsning|Veiledning
Utfyllende informasjon:
Group assignments.
Obligatoriske arbeidskrav:
Two compulsory group works (both must be approved). Delivery in groups of 3-4 students.
Compulsory assignments
- Approved exercises
Further on evaluation
Utfyllende om kontinuasjon:
August 2017.
Specific conditions
Admission to a programme of study is required:
Økonomi, ledelse og bærekraft (BØKLED)
Required previous knowledge
SMF1042 Basic Economics.
Course materials
Kristoffersen, Årsregnskapet, Fagbokforlaget, 5.utgave, ISBN 978-82-450-2035-9
Kristoffersen, Oppgavesamling til Årsregnskapet, Fagbokforlaget, 5.utgave, ISBN 978-82-450-2036-6
Moen og Havstein, Regnskapsorganisering, Cappelen Damm, 6.utgave eller nyere, ISBN 978-82-02-42896-9
Laws and accounting standards is stated by the start of the course.
Credit reductions
| Course code | Reduction | From | To |
|---|---|---|---|
| SMF1197 | 7.5 | ||
| SMF1197F | 7.5 | ||
| SMF2151F | 10.0 |
No
Version: 1
Credits:
10.0 SP
Study level: Intermediate course, level II
Term no.: 1
Teaching semester: SPRING 2017
Language of instruction: -
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- Ivar Moe
Department with academic responsibility
Department of Industrial Economics and Technology Management
Examination
Examination arrangement: Written examination
- Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
- Spring ORD Written examination 100/100 2017-05-23 09:00
-
Room Building Number of candidates - Summer KONT Written examination 100/100 2017-08-15 09:00
-
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"