JUR 3641 Business Law for Accountants

Norwegian version

JUR 3641 Business Law for Accountants

Responsible for the course
Kari Birkeland

Department of Law

According to study plan

ECTS Credits

Language of instruction

The aim of the course is to increase the students’ knowledge and understanding of the relevant legislation that they will be applying in their assignments related to the private business sector, organizations and the public sector.

Learning outcome
Acquired knowledge
The students will gain a basic understanding of the legal framework that is important in accounting.

Acquired skills
The students shall be able to identify legal issues and be capable of analyzing a problem complex on the basis of legal sources related to accounting tasks. The students shall be able to give an account of legal factors and responsibility related to accounting tasks in the private business sector, organizations and the public sector. They shall be able to identify legal problems and be capable of analyzing problem complexes on the basis of legal sources.

The students shall also be aware of the grey area outside the clearly defined rules and the ethical principles established in legal standards in the legislation, and understand how these issues can be handled in practice.

The course requires knowledge corresponding to the following courses or eqivalent:
JUR 3420 Business Law or JUR 3430 Marketing Law.

Compulsory reading
Bråthen, Tore. 2013. Selskapsrett. 4. utg. Focus : Universitetsforlaget. Kap 4 og 5
Børresen, Pål B. 2013. Konkurs : enkeltforfølgning, gjeldsforhandlinger og konkurs. 7. utg. Cappelen Damm akademisk. Kap. 1, 2, 3, 5, 6, 7, 8, 9, 10, 11 og 12 (dvs. alle kapitler unntatt kap 4).
Langfeldt, Bråthen, Viken, Minde. Lov og rett for næringslivet. Siste utg. Gyldendal forlag. Kap 11, 12 og 18
Langfeldt, Sverre Faafeng, red. Næringslivets lovsamling 1687- ... til Lov og rett for næringslivet. Siste utg. Universitetsforlaget : Focus forlag

Book extract:
Knoph, Ragnar. 2014. Knophs oversikt over Norges rett. 14. utg. Universitetsforlaget. Side 210-276. Bokutdrag

Recommended reading
Mo, Einar. 2016. Oppgaver med løsninger i rettslære : for økonomiske og administrative studier, revisorstudiet og eiendomsmeglerstudiet. 3. utg. Cappelen Damm akademisk

Course outline

  • Company law
    The Partnerships Act and the Companies Act with a special emphasis on mortgage rules, decision-making processes, distributions, practice of authority and company representation. Related issues are also discussed such as the law of business names and registration.
  • Financial crime
    Selected parts of the Criminal Code, the Accounting Act, the Value Added Tax Act.
  • Debt negotiations and bankruptcy
    An introduction is given to the main rules of the debt enforcement law and an overall presentation of the law of bankruptcy with a special emphasis on the bankruptcy terms, annulment rules and the debtor in bankruptcy’s contractual obligations. A review of the economic terms for spouses/cohabitants with the main emphasis on the rules that are important for their creditors will also be given.
  • Employment law
    An introduction to rules that apply to the individual workplace whether regarding both employers and employees.
  • Law of damages
    The rules on the accountant's liability will be emphasized.
  • Administrative law
    The concepts of administrative law. Special emphasis is placed on the rules of procedure, the legal competence rules, party rights and the right to lodge complaints.

Computer-based tools
This course requiresthe use of It's learning.

Learning process and workload
The course consists of 45 contact hours altogether. Students are expected to have studied the relevant syllabus material and rules of law to be covered in each lecture in advance.. Students are expected to bring the Code of Laws and other supporting materials to class, so that they become familiar with how to use them in the study of various topics. Parts of the syllabus must be covered through self-tuition. The lectures will mainly cover the most important problem areas only. The lecture plan will show the how many hours will cover each topic.

Recommended use of hours:
Participation in lectures
Preparation for lectures
Self-tuition/reading syllabus
Working on cases/assignments
Recommended total workload

During the semester two assignments will be set, and the students are given the opportunity to hand them in for feedback. The assignments are not mandatory.

In course delivery as online courses or evening classes, will lecturer, in collaboration with the Academic Services Network and evening studies, organize an appropriate combination of digital and class room teaching. Online students are also offered a study guide, which will help progression and overview. Total recommended amount of time for completion of the course also applies here.

A 5-hour individual written examination concludes the course.
Examination code(s)
JUR 36411 - Written examination, counst 100% towards the final grade in JUR 3641 Business Law for Accountants, 7,5 credits.

Examination support materials
Law texts and regulations without comments.
Examination support materials at written examiniations are explained under examination information in the student portal @BI. Please note use of calculator and dictionary. https://at.bi.no/EN/Pages/Exa_Hjelpemidler-til-eksamen.aspx

Re-sit examination
A re-sit examination is offered every term.

Additional information