JUR 3641 Business Law for Accountants

JUR 3641 Business Law for Accountants

Course code: 
JUR 3641
Department: 
Law and Governance
Credits: 
7.5
Course coordinator: 
Kari Birkeland
Product category: 
Bachelor
Portfolio: 
Bachelor of Bus.Adm. with Accounting - Programme Courses
Semester: 
2018 Autumn
Active status: 
Active
Teaching language: 
Norwegian
Course type: 
One semester
Introduction

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.

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. 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.
Qualifications

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 categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
JUR36411
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
Examination every semester
100Yes5 Hour(s)
  • Laws and regulations
Individual
Exams:
Exam category:Submission
Form of assessment:Written submission
Weight:100
Invigilation:Yes
Grouping (size):Individual
Support materials:
  • Laws and regulations
Duration:5 Hour(s)
Comment:
Exam code: JUR36411
Grading scale:ECTS
Resit:Examination every semester
Exam organisation: 
Ordinary examination
Total weight: 
100
Workload activityDurationType of durationComment student effort
Teaching45Hour(s)
Prepare for teaching45Hour(s)
Self study45Hour(s)
Group work / Assignments60Hour(s)
Examination5Hour(s)
Expected student effort:
Workload activity:Teaching
Duration:45 Hour(s)
Comment:
Workload activity:Prepare for teaching
Duration:45 Hour(s)
Comment:
Workload activity:Self study
Duration:45 Hour(s)
Comment:
Workload activity:Group work / Assignments
Duration:60 Hour(s)
Comment:
Workload activity:Examination
Duration:5 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.

Talis literature

Obligatorisk/Compulsory

Book
Authors/Editors År Tittel Edition Publisher StudentNote
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 2018 Lov og rett for næringslivet: lærebok 25. utg Gyldendal juridisk Kap 10, 11 og 17.
Bråthen, Tore 2017 Selskapsrett 5. utg Focus, Gyldendal Kap. 4 og 5.
2018 Lov og rett for næringslivet: lovsamling 25. utg Gyldendal juridisk
Chapter
Authors/Editors År Tittel Journal Edition Publisher StudentNote
Kontraktsrett og obligasjonsrett Kontraktsrett og obligasjonsrett Side 210-276.
Book
Authors/Editors År Tittel Edition Publisher StudentNote
Mo, Einar 2018 Oppgaver med løsninger i rettslære: for økonomisk/administrative studier, revisorstudiet og eiendomsmeglerstudiet 4. utg Cappelen Damm akademisk