BØK 3628 Accounting - Structures and IT systems

BØK 3628 Accounting - Structures and IT systems

Course code: 
BØK 3628
Department: 
Accounting, Auditing and Business Analytics
Credits: 
7.5
Course coordinator: 
Roy Kristen Kristensen
Tor Olav Nordtømme
Product category: 
Bachelor
Portfolio: 
Bachelor of Bus.Adm. with Accounting - Programme Courses
Semester: 
2020 Spring
Active status: 
Active
Teaching language: 
Norwegian
Course type: 
One semester
Introduction

The main topic of the course is to introduce internal control as one of the tools for efficient corporate governance and to discuss challenges when establishing well-functioning accounting routines that focus on control and compliance, particularly with regards to the bookeeping and accounting regulations.

Learning outcomes - Knowledge

After completing the course, the students have

  • Knowledge about the COSO-model as a general framework for internal control
  • Basic knowledge about the accounting legislation and other relevant regulations that affect accounting routines
  • Knowledge about control activities related to ICT systems
  • Knowledge about the most relevant business processes and routines
  • Knowledge about the roles and responsibilities of the Board of Directors, the Managing Director and the chartered auditor
Learning outcomes - Skills

After completing the course, the students are able to:

  • Identify, assess and understand risk, including risk in the ICT systems
  • Design efficient routines for internal control that address both generic and more business specific control challenges
  • Design accounting routines that focus on accounting legislation compliance
     
General Competence

After completing the course the students shall have required a deeper understanding about the complexity of internal control, as well as the understanding of corporate governance being business specific, requiring knowledge about organizational culture and the management challenges that occur when individual and collective behavior must change.

Course content
  • Internal control as a part of corporate governance
  • The COSO model
  • Risk management
  • White-collar crime
  • The accounting legislation, incl. the most relevant bookkeeping standards
  • Handling of VAT, salaries and personnel related transactions
  • The structure of accounting systems
  • Risk in the ICT systems
  • Efficient accounting routines in various business processes
Teaching and learning activities

This is course is from spring 2019 only offered as a net-based course.  There are no traditional classes, but instead the use of videos, webinars, study guide and discussion forum.

A great part of the teaching is connected to the writing of term paper. This work will be given supervision under the first two weeks of working on the paper. The subjects will be central parts of accounting  and internal control, prefarably those who are new as a consequence of tecnological development or changing laws and rules. The theoretical basis for the writing will be the syllabus from the course, and also literature from adjacent subjects which is nessesary in a defensible practical treatment of practical accounting challenges.

E-Learning

In course delivery as online courses, lecturer will, in collaboration with the student administration, organize an appropriate course implementation, combining different learning activities and digital elements on the learning platform. The online students are also offered a study guide that will contribute to progression and overview. Total recommended time spent for completing the course also applies here.

 

Software tools
No specified computer-based tools are required.
Additional information

The course content is adapted to NRØA's recommended framework for Bachelor in Business Administration with a profile for certified public accountants

Qualifications

Higher Education Entrance Qualification.

Required prerequisite knowledge

BØK 3422 Managerial Accounting, BØK 3532 Financial Accounting and Financial Statement Analysis and BØK 3541 Managerial Accounting and Control or equivalent courses.

Exam categoryWeightInvigilationDurationGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
BØK36281
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
Examination when next scheduled course
100No4 Week(s)Group/Individual (1 - 3)
Exams:
Exam category:Submission
Form of assessment:Written submission
Weight:100
Invigilation:No
Grouping (size):Group/Individual (1-3)
Duration:4 Week(s)
Comment:
Exam code: BØK36281
Grading scale:ECTS
Resit:Examination when next scheduled course
Type of Assessment: 
Ordinary examination
Total weight: 
100
Workload activityDurationType of durationComment student effort
Self study25Hour(s) Approximately 13 videos
Self study40Hour(s) Text book
Group work / Assignments43Hour(s) Exercises
Examination75Hour(s)Work with term paper.
Teaching8Hour(s)
Webinar9Hour(s)
Expected student effort:
Workload activity:Self study
Duration:25 Hour(s)
Comment: Approximately 13 videos
Workload activity:Self study
Duration:40 Hour(s)
Comment: Text book
Workload activity:Group work / Assignments
Duration:43 Hour(s)
Comment: Exercises
Workload activity:Examination
Duration:75 Hour(s)
Comment:Work with term paper.
Workload activity:Teaching
Duration:8 Hour(s)
Comment:
Workload activity:Webinar
Duration:9 Hour(s)
Comment:
Sum workload: 
200

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 7,5 ECTS credit corresponds to a workload of at least 200 hours.