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BE-100-G Financial Accounting and Analysis
Bachelor's Programme in Business Administration ,
Spring
Norwegian
Upon completion of this course, the students will:
- know the purpose of financial accounts and be familiar with their main elements
- understand basic book-keeping principles
- be able to enter central accounting transactions
- be able to evaluate central balance entries
- be able to calculate the company's tax costs and allocate a result
- be able to analyze central connections in financial accounts
The course gives an introduction in financial accounting (financial statements) for private companies, and the course contains two main sections.
- In Section 1 the course starts by giving a basic understanding of the frameworks on which private (traditional) financial accounting is built, in that an introduction in the accounting method used in the private sector (double accounting).
- In Sections 2 the legal provisions for this type of accounting along with its central shortcomings is presented. Major emphasis is placed on the latter topic. Development of good accounting practices is also included. The analysis section includes surveying and critical analysis of profitability, finance, liquidity and solidity. An introduction to the problems surrounding corporate integration (and alternative models to traditional financial accounting).
Five hours per week of both group lectures and group practice sessions.
Approved compulsory assignment
4-hour written examination with graded mark.
Ordinary examination
Theoretical
Undergraduate
Normally first year
Head of the Department Gudmund F.Berg
Available on request
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-100- 1
- 10 ECTS credits
BE-1400- 1
- 10 ECTS credits
BE-101- G
- 10 ECTS credits
BE-101- 1
- 10 ECTS credits
Yes.
Faculty of Economics and Social Sciences
University of Agderpost@uia.no
Phone: +47 38 14 10 00 Fax: +47 38 14 10 01
