REV 3408 Organizing Business and Accounting - RE-SIT EXAMINATION
Bachelorstudiet i regnskap og revisjon fases ut fra og med studieåret 2018/2019. Dette kurset ble undervises siste gang for 1. års-studenter høsten 2017. Kontinuasjonseksamen tilbys høsten 2018 og våren 2019.
Studenter som mangler kurset etter vårsemesteret 2019, kan evnt. erstatte kurset med BØK 3628 Regnskapsorganisasjon og IT som er et kurs som hører til regnskpasførerfordypningen for Bachelorstudiet i økonomi og administrasjon.
The main topic of the course is to introduce internal control as one of the tools for efficient corporate governance and to discuss challenges when establishing well-functioning accounting routines that focus on control and compliance, particularly with regards to the bookkeeping and accounting regulations.
After completing the course, the students have
- Knowledge about the COSO-model as a general framework for internal control
- Basic knowledge about the accounting legislation and other relevant regulations that affect accounting routines
- Knowledge about control activities related to ICT systems
- Knowledge about the most relevant business processes and routines
After completing the course, the students are able to:
- Identify, assess and understand risk, including risk in the ICT systems
- Design efficient routines for internal control that address both generic and more business specific control challenges
- Design accounting routines that focus on accounting legislation compliance
After completing the course the students shall have required a deeper understanding about the complexity of internal control, as well as the understanding of corporate governance being business specific, requiring knowledge about organizational culture and the management challenges that occur when individual and collective behavior must change.
- Internal control as a part of corporate governance
- The COSO model
- Risk management
- White-collar crime
- The accounting legislation, incl. the most relevant bookkeeping standards
- Handling of VAT, salaries and personnel related transactions
- The structure of accounting systems
- Risk in the ICT systems
- Efficient accounting routines in various business processes
The course consists of 42 hours of lectures over one semester.
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.
Higher Education Entrance Qualification
No specific prerequisites is required.
|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|
|Self study||50||Hour(s)||Text book, preparation for classes|
|Group work / Assignments||78||Hour(s)||Exercise book|
|Examination||30||Hour(s)||Including preparation for exam|
|Workload activity:||Self study|
|Comment:||Text book, preparation for classes|
|Workload activity:||Group work / Assignments|
|Comment:||Including preparation for exam|
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.
|Havstein, Bjørgunn; Kvalvik, Kent. M. E.; Moen, Tove-Gunn; Olsen, Ove||2017||Regnskapsorganisering: virksomhetsstyring og intern kontroll||7. utg|
|Moen, Tove-Gunn; Havstein, Bjørgunn||2015||Regnskapsorganisering, bokføring og intern kontroll - oppgavesamling||6. utg||Cappelen Damm akademisk|
|Moen, Tove-Gunn; Moen, Ingjerd||2015||Bokføringsloven||9. utg||Fagbokforlaget|