REV 3575 Financial Accounting and Auditing - RE-SIT EXAMINIATION
REV 3575 Financial Accounting and Auditing - RE-SIT EXAMINIATION
This course was lectured for the 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, spring 2016, autumn 2016, spring 2017 and autumn 2017.
This course is part of the total program for education in financial reporting for auditors.
Students will acquire knowledge within the framework for the calculation of deferred taxes in the consolidated Norway. In addition, students will gain insight into accounting theory in the perspective of international accounting development.
Students will develop skills in the preparation of financial statements and accounting theorethical topics.
They will develop good attitudes to professional collaboration and project work.
- Central elements in valuation for taxation purposes
- Calculation of deferred tax
- Accounting for deferred tax in the financial statements and the tax assessment
- Accounting for acquisition of subsidiaries
- Elimination of internal transactions in the consolidated financial statements
- Accounting for minority interests in the consolidated financial statements
- Deferred tax in the consolidated financial statements
- International accounting
- Accounting theory
The course consists of 30 hours of lectures. Only the most central topics will be covered in the lectures. The students must acquire knowledge on the topics up front of the lectures and in-depth knowledge by studying and doing excercises after the lectures (self-tuition). As a part of the learning process the student shall also work on two cases within the main topics (deferred tax and consolidated financial statements). These cases will be reviewed in audience.
Higher Education Entrance Qualification
Courses in the same area previously in the study programme or similar.
| Assessments |
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Exam category: Submission Form of assessment: Written submission Weight: 40 Grouping: Group/Individual (1 - 3) Duration: 3 Month(s) Comment: Both exams must be passed in order to obtain final grade. Exam code: REV35751 Grading scale: ECTS Resit: Examination when next scheduled course |
Exam category: Submission Form of assessment: Written submission Invigilation Weight: 60 Grouping: Individual Support materials:
Duration: 3 Hour(s) Comment: Both exams must be passed in order to obtain final grade. Exam code: REV35752 Grading scale: ECTS Resit: Examination when next scheduled course |
All exams must be passed to get a grade in this course.
| Activity | Duration | Comment |
|---|---|---|
Teaching | 48 Hour(s) | |
Prepare for teaching | 60 Hour(s) | |
Student's own work with learning resources | 80 Hour(s) | |
Group work / Assignments | 80 Hour(s) | |
Examination | 3 Hour(s) |
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 10 ECTS credit corresponds to a workload of at least 270 hours.