BE-302 - University of Agder

BE-302-1 Accounting Theory

5 ECTS credits - Starts Autumn - Duration 1 semester(s) - Kristiansand

Study programmes Bachelor's Programme in Business Administration , Auditing, 1-year Programme , Bachelor's Programme in Auditing

Teaching starts Autumn

Language of instruction Norwegian

Prerequisites and co-requisites A minimum of 60 ECTS credits in Business Administration

Learning outcomes Upon successful completion of this course the student: is able to discuss various approaches to accounting conventions and accounting policies has a solide knowledge of the Norwegian accounting conventions can discuss the relationship between financial accounts and business economics know the division in accounting theoreis tetween performance based and assets based theories is able to distinguish between international (IFRS) and Norwegian (GRS) accounting conventions

Course contents The course provides a critical introduction to of essential parts in the theoretical foundation for accounting conventions.

Teaching methods Lectures

Examination requirement Approved mandatory assignments. Information about the assignments will be given in Fronter at the start of the semester.

Assessment methods and criteria 3-hour written examination with graded marks

Type of course Theoretical

Year of study Normally third year

Name of lecturer/contact person Head of Department Andre Tofteland or Academic International Coordinator Oddmune Wallevik

Mode of delivery Face-to-face

Recommended or required reading 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.

Credit reduction BE-3300- 1 - 5 ECTS credits
BE-3300- 2 - 5 ECTS credits

Offered as a free-standing course Yes

Faculty Faculty of Economics and Social Sciences

ECTS Course Catalogue University of Agder 2009-10

ECTS 2009-10

Norwegian Version