JUR 3641 Business Law for Accountants

JUR 3641 Business Law for Accountants

Course code: 
JUR 3641
Law and Governance
Course coordinator: 
Kari Birkeland
Course name in Norwegian: 
Rettslære for regnskapsførere
Product category: 
Bachelor of Bus.Adm. with Accounting - Programme Courses
2017 Autumn
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

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 outcomes - Knowledge

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


Learning outcomes - 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.

Learning Outcome - Reflection

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.

Course content

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.

Learning process and requirements to students

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.

Software tools
No specified computer-based tools are required.

Higher Education Entrance Qualification.

Required prerequisite knowledge

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

Exam category: 
Form of assessment: 
Written submission
Support materials: 
  • Laws and regulations
5 Hour(s)
Exam code: 
Grading scale: 
Examination every semester
Exam organisation: 
Ordinary examination
Total weight: 
Student workload
45 Hour(s)
Prepare for teaching
45 Hour(s)
Student's own work with learning resources
45 Hour(s)
Group work / Assignments
60 Hour(s)
5 Hour(s)
Sum workload: 

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.