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BE-202-1 Intermediate Accounting

Bachelor's Programme in Business Administration , Master's Programme in Business Administration (5-years) , Bachelor's Programme in Auditing

Spring

Norwegian

Financial Accounting and Analysis or equivalent

Upon successful completion of this course the students will: have an in-depth knowledge of valuation standards and principles know the standards for notes and annual accounts perform the annual closing of accounts according to generally accepted accounting standards set up consolidated accounts (without minority interests) be familiar with equity transactions and allocation of profits know about the relation between cash flow and annual accounts

The course provides in-dept knowledge about central accounting principles and problems with measurement attached to preparation and presentation of annual accounts and consolidatet accounts. Course contents: Valuation rules and principles, valuation of current assets, fixed assets and liabilities, taxation valuation Annual report Information regarding notes to the accounts Equity, allocation of profit(s) Consolidation principles: acquisition method with minority interest Elimination of internal transactions, profit and loss

Lectures

Approved mandatory assignment

3-hour written examination with graded marks

Theoretical

Undergraduate

Normally second year

Head of Department Andre Tofteland or Academic International Coordinator Oddmund Wallevik

Face-to-face

The syllabus will be published on the home page of the course when finalised. See link in the upper right hand corner of the page.

BE-301- 1 - 5 ECTS credits
BE-2200- 1 - 5 ECTS credits
BE-2200- 2 - 5 ECTS credits
BE-2200- G - 5 ECTS credits
BE-2200- G2 - 5 ECTS credits
BE-202- G - 5 ECTS credits

Yes

Faculty of Economics and Social Sciences

ECTS Course Catalogue University of Agder 2009-10
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Norwegian Version