JUR 3624 Accountant practice and ethics
 |
APPLIES TO ACADEMIC YEAR 2012/2013
|
|
JUR 3624 Accountant practice and ethics Responsible for the course Roy Kristen Kristensen Department Department of Accounting - Auditing and Law Term According to study plan ECTS Credits 7,5 Language of instruction Norwegian Introduction This course is part of the curriculum for approval as Norwegian certified accountant. The programme meets the requirements of the certified accountant regulation of 8 February 1999 no. 196 (education requirements for certified accountants). Learning outcome Acquired knowledge The course will give the students in-depth knowledge about the stututory regulations regarding certified accountants, including the requirements in Norwegian generally accepted accountancy practice. The students shall also have basic knowledge about assessing and solving ethical dilemmas in accountancy. Acquired skills The students shall be able to adress and discuss problems related to best practice in exercising of accountancy and generally accepted accountancy principles. The students shall also be able to discuss cases on ethical behaviour. Reflection Be conscious about the importance of good ethical behaviour and exercising best practice in accountancy. Prerequisites Following courses or equivalent: BØK 3411 Finance and Managerial Accounting I and BØK 3541 Managerial Accounting and Control or BØK 3551 Practical Managerial Accounting and Control. Compulsory reading Books: Høylie, Knut, Roy Kristensen og Hanne Opsahl. 2011. God regnskapsføringsskikk : med kommentarer til lov og standarder. 2. utg. Gyldendal akademisk. Hele boken Recommended reading Course outline The program includes the following main topics:
Computer-based tools Computer-based tools are not used in this course. Learning process and workload The course is taught in teaching sessions over 45 hours, including 36 hours of lecturing and 9 hours of case work. The cases will help the students apply the theory in practice.
|
© Copyright BI Norwegian Business School