REV 2902 Public Sector Accounting and Budgeting - RE-SIT EXAMINIATION

REV 2902 Public Sector Accounting and Budgeting - RE-SIT EXAMINIATION

Course code: 
REV 2902
Department: 
Department of Accounting and Operations Management
Credits: 
7.5
Course coordinator: 
Rune Jarle Hansen
Course name in Norwegian: 
Regnskap og budsjettering i offentlig sektor - KONTINUASJONSEKSAMEN
Product category: 
Bachelor
Portfolio: 
Bachelor of Accounting and Auditing - Programme Courses
Semester: 
2017 Autumn
Active status: 
Re-sit exam
Resit exam semesters: 
2017 Autumn
Resit exam info

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.

Teaching language: 
Norwegian
Course type: 
One semester
Learning outcomes - Knowledge

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.

Learning outcomes - Skills

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.

Learning Outcome - Reflection

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.

Course content

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
Learning process and requirements to students

There are 36 hours of lectures through the semester for full time students.

Software tools
No specified computer-based tools are required.
Qualifications

Higher Education Entrance Qualification

Required prerequisite knowledge

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 categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
REV29021
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
-
100Yes3 Hour(s)
  • All printed and handwritten support materials
  • BI-approved exam calculator
  • Simple calculator
Individual
Exams:
Exam category:Submission
Form of assessment:Written submission
Weight:100
Invigilation:Yes
Grouping (size):Individual
Support materials:
  • All printed and handwritten support materials
  • BI-approved exam calculator
  • Simple calculator
Duration:3 Hour(s)
Comment:
Exam code:REV29021
Grading scale:ECTS
Resit:-
Exam organisation: 
Ordinary examination
Total weight: 
100
Student workload
ActivityDurationComment
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)
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.