REV 2902 Public Sector Accounting and Budgeting - RE-SIT EXAMINIATION
REV 2902 Public Sector Accounting and Budgeting - RE-SIT EXAMINIATION
The course was lectured last time spring 2014.
Acc. Regulations on curriculum for the bachelor in accounting and auditing of 2 July 2012, § 5.Ikrafttredelse og overgangsregler, students who have commenced the study during previous curriculum, can take the exam after this until 31 December 2017.
Re sit exams will be offered autumn 2014, spring 2015, autumn 2015, autumn 2016 and autumn 2017.
The course aims at providing insight and familiarity with general principles of good financial planning, management and performance assessment in the public sector. On completion of the course he students should understand the structure of the municipal and state accounting system, and how this works in practice.
Students should know and understand public management and public budget work, so that they are able to set up accounts and budgets in the public sector, and make simple analyses.
Students will also be able to see the public sector in an economic perspective, and to reflect on public sector targets compared with the private sector.
1.General Principles of Accounting
- Control and management understanding
- Basic accounting theory
- Accounting principles and valuation rules
2. Municipality Accounts
- The municipal financial statements
- Regulations
- The financial statements (operations / investment / balance)
- Analysis of financial statements
- KOSTRA
3. Government Accounts
- Accounting and Financial Management in the Government
- Financial Regulations; Finance Dept.
- Grant Regulations: Finance Dept
- 4.Municipality Budgeting
- Local planning / business planning
- Budgeting Process
- Budget and accounting reports
There are 36 hours of lectures through the semester for full time students.
Higher Education Entrance Qualification
Det er ingen krav til forkunnskaper, men det er en fordel at man er kjent med offentlig sektor, og kjenner til regnskapsprinsippene i privat sektor
Exam category | Weight | Invigilation | Duration | Support materials | Grouping | Comment exam |
---|---|---|---|---|---|---|
Exam category: Submission Form of assessment: Written submission Exam code: REV29021 Grading scale: ECTS Grading rules: Internal and external examiner Resit: - | 100 | Yes | 3 Hour(s) |
| Individual |
Activity | Duration | Comment |
---|---|---|
Teaching | 36 Hour(s) | |
Prepare for teaching | 36 Hour(s) | |
Group work / Assignments | 72 Hour(s) | |
Student's own work with learning resources | 56 Hour(s) |
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.