JUR 3641 Business Law for Accountants
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.
The students will gain a basic understanding of the legal framework that is important in accounting.
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 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.
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 bankruptcys 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.
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.
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.
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.
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.
When course is delivered online, lecturer, in cooperation with the Academic Servises Network, will organize an appropriate combination of digital teaching and lectures. Online students are also offered a study guide to contribute to progression and overview. Total recommended time spent for completing the course also applies here.
Higher Education Entrance Qualification.
The course requires knowledge corresponding to the following courses or eqivalent:
JUR 3420 Business Law or JUR 3430 Marketing Law.
|Exam category||Weight||Invigilation||Duration||Support materials||Grouping||Comment exam|
Form of assessment:
Internal and external examiner
Examination every semester
|Form of assessment:||Written submission|
|Support materials:|| |
|Resit:||Examination every semester|
|Workload activity||Duration||Type of duration||Comment student effort|
|Prepare for teaching||45||Hour(s)|
|Group work / Assignments||60||Hour(s)|
|Workload activity:||Prepare for teaching|
|Workload activity:||Self study|
|Workload activity:||Group work / Assignments|
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.
|Børresen, Pål||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, Sverre Faafeng; Bråthen, Tore; Minde, Stine Winger; Viken, Monica||2017||Lov og rett for næringslivet||24. utg||Gyldendal/Focus||Kap 11, 12 og 18.|
|Bråthen, Tore||2017||Selskapsrett||5. utg||Focus, Gyldendal||Kap. 4 og 5.|
|Langfeldt, Sverre Faafeng||2017||Lov og rett for næringslivet: Lovsamling||24. utg||Gyldendal|
|Knoph, Ragnar; Andenæs, Johs||2014||Knophs oversikt over Norges rett||Knophs oversikt over Norges rett||14. utg||Universitetsforl||Side 210-276.|
|Mo, Einar||2016||Oppgaver med løsninger i rettslære: for økonomiske og administrative studier, revisorstudiet og eiendomsmeglerstudiet||3. utg||Cappelen Damm akademisk|