REV 3408 Organizing Business and Accounting - RE-SIT EXAMINATION

REV 3408 Organizing Business and Accounting - RE-SIT EXAMINATION

Course code: 
REV 3408
Department: 
Accounting, Auditing and Business Analytics
Credits: 
7.5
Course coordinator: 
Tor Olav Nordtømme
Product category: 
Bachelor
Portfolio: 
Bachelor of Accounting and Auditing - Programme Courses
Semester: 
2018 Autumn
Active status: 
Re-sit exam
Resit exam semesters: 
2018 Autumn
2019 Spring
Resit exam info

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. 

Teaching language: 
Norwegian
Course type: 
One semester
Introduction

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.

Learning outcomes - Knowledge

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
     
Learning outcomes - Skills

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
Learning Outcome - Reflection

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.

Course content
  • 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
Learning process and requirements to students

The course consists of 42 hours of lectures over one semester.

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

No specific prerequisites is required.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
REV34081
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
Examination every semester
100Yes3 Hour(s)
  • 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:
  • BI-approved exam calculator
  • Simple calculator
Duration:3 Hour(s)
Comment:
Exam code:REV34081
Grading scale:ECTS
Resit:Examination every semester
Exam organisation: 
Ordinary examination
Total weight: 
100
Workload activityDurationType of durationComment student effort
Teaching42Hour(s)
Self study50Hour(s)Text book, preparation for classes
Group work / Assignments78Hour(s) Exercise book
Examination30Hour(s) Including preparation for exam
Expected student effort:
Workload activity:Teaching
Duration:42 Hour(s)
Comment:
Workload activity:Self study
Duration:50 Hour(s)
Comment:Text book, preparation for classes
Workload activity:Group work / Assignments
Duration:78 Hour(s)
Comment: Exercise book
Workload activity:Examination
Duration:30 Hour(s)
Comment: Including preparation for exam
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
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  

Anbefalt/Recommended

Book
Authors/Editors År Tittel Edition Publisher StudentNote
Moen, Tove-Gunn; Moen, Ingjerd 2015 Bokføringsloven 9. utg Fagbokforlaget