Master's Programme in Business Administration (5 years)
Language of instruction
BE-110 Managerial Accounting and BE-111 Financial Accounting 1, or equivalent.
Upon successful completion of this course the student should be able to:
be able to analyze companies' profitability, liquidity and solvency based on published accounting information
know the fundamental principles governing the Norwegian Accounting Act, international accounting rules and central accounting standards
demonstrate the ability to apply accounting recognition and measurement rules on specific accounting topics (N GAAP)
be able to prepare annual financial statements and have basic knowledge of how the UN sustainability goals can affect companies' assessments of both materiality and presentation of financial information
be able to prepare simple consolidated financial statements
demonstrate knowledge of the legal requirements for preparing notes and annual accounts
have knowledge of digital accounting tools
Course participation enable students to gain insight in how information from the financial statements can be used in various decision-making situations. In that respect, the existence of competing set of accounting regulations are discussed, and students are continuously challenged to reflect on ethical issues related to the company’s presentation of financial information. In the process of systematizing and analyzing accounting information, Excel is used consistently, and several UN sustainability goals serves as a starting point for debating the role of financial accounting in national and international capital markets.
Lectures, videos and group work.
Approved compulsory assignment.
Assessment methods and criteria
4 hour written examination with letter grades.
The study programme manager, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.