FORK 1006 Preparatory Course in Accounting
 |
APPLIES TO ACADEMIC YEAR 2016/2017 |
FORK 1006 Preparatory Course in Accounting
Responsible for the course
Erlend Kvaal
Department
Department of Accounting - Auditing and Business Analytics
Term
According to study plan
ECTS Credits
0
Language of instruction
English
Introduction
Students that are accepted to the programme in Master in Accounting and Auditing have various backgrounds, and some have not sufficient knowledge of basic accounting to follow the mandatory courses in financial reporting, financial statement analysis, auditing and valuation. This voluntary course gives an introduction to accounting which defines a starting point of knowledge for the mandatory courses.
Learning outcome
The purpose of the course is to sum up the knowledge about accounting topics that is necessary to follow the mandatory courses in financial reporting, financial statement analysis, auditing and valuation in the programme.
Prerequisites
All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have spesific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.
Compulsory reading
Other:
A course paper prepared for the course will be distributed to the students.
Recommended reading
Course outline
Topics covered in the course are:
· Primary financial statements
· Central accounting concepts
· Articulation
· Specification and classification of the balance sheet and income statement
· Recognition and measurement of assets and liabilities
· Double entry accounting
· Accrual accounting
· Cash flow statement
· Equity
· Reporting entity and consolidation
Computer-based tools
Learning process and workload
12 hours with lectures
Coursework requirements
Examination
There is no evaluation in this course.
| Form of assessment | Weight | Group size |
| Not applicable | ||
Examination code(s)
N/A
Examination support materials
Not applicable
Re-sit examination
N/A
Additional information
Honour code. Academic honesty and trust are important to all of us as individuals, and are values that are integral to BI's honour code system. Students are responsible for familiarising themselves with the honour code system, to which the faculty is deeply committed. Any violation of the honour code will be dealt with in accordance with BI’s procedures for academic misconduct. Issues of academic integrity are taken seriously by everyone associated with the programmes at BI and are at the heart of the honour code. If you have any questions about your responsibilities under the honour code, please ask. The learning platform itslearning is used in the teaching of all courses at BI. All students are expected to make use of itslearning.