REV 3576 Accounting - Structures and systems - RE-SIT EXAMINATION

REV 3576 Accounting - Structures and systems - RE-SIT EXAMINATION

Course code: 
REV 3576
Department: 
Department of Accounting and Operations Management
Credits: 
5
Course coordinator: 
Svein A Løken
Course name in Norwegian: 
Regnskapsorganisasjon og systemer - 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

This course was lectured last time autumn 2013.
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
Introduction

A modern AIS will provide Business Solutions by outputting relevant and reliable economic data on time as well as in a cost effective manner. Both the internal structure of the Accounting System and related procedures are heavily influenced by Information Technology. All relevant activities must be in compliance with the Norwegian Bookeeping Legislation.

Learning outcomes - Knowledge
  • Studenten skal gis dyp kunnskap om bokføringslovgivningen og kjenne de utfordringene som er behandlet i dokumentert god bokføringsskikk.
  • IKT påvirker sterkt utformingen av det tekniske bokføringssystemet og rutinene for bokføring. Studentene bør kjenne hvordan ulik utforming av tabellers, behandlingsregler og teknologi gir ulike muligheter og kostnader.
Learning outcomes - Skills

Studentene skal kunne redegjøre for hvordan regnskapsproduksjon foretas og være i stand til å behandle et praktisk regnskapsorganisasjonsproblem med utgangspunkt i teori for internkontroll og regnskapskvalitet.

Learning Outcome - Reflection

Bli bevisst på forutsetningene for at brukerne kan stole på økonomisk informasjon og ha reflektert over om dette er viktig.

Course content
  1. A high quality AIS.
  2. Rules and regulations, the Norwegian Bookkeeping Legislation. Best accounting practice and Generally Accepted Book-keeping Practices.
  3. Internal Control, COSO and control environment.
  4. The AIS, its structure and relations to other transaction systems.
  5. Risk evaluation and control measures.
  6. Accounting procedures and practical accounting work.
  7. IT systems and SQL: recording, data bases, tables and reports.
  8. Secure and reliable accounting data. Authenticity of the stored accounting data.
  9. Electronic exchange of accounting data. XML, Electronic Funds Transfer and the Norwegian Altinn system for B2A-reporting.
  10. Closing the books and year end accounting operations. Year End Reporting Automation.
  11. Auditing and attestation when technology risk is important. For Accounting students: Efficiency and effectiveness in accounting.
Learning process and requirements to students

20 hours of teaching. Much of the learning takes place in connection with the writing of the term paper.
BI Nettstudier (Distance Education and E-learning)
The most intensive part of the teaching takes place at the beginning of the semester and before the exam. To aid learning, students will find a study guide on BI Nettstudier. It contains useful information on studying, planning work and completing assignments. Internet supervision is provided via pages containing information about the subject, discussion groups and interactive exercises, together with an exercise programme.

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

Higher Education Entrance Qualification

Required prerequisite knowledge

Basic accounting.

Exam categoryWeightInvigilationDurationGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
REV35761
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
Examination when next scheduled course
100No4 Week(s)Group/Individual (1 - 3)A Term Paper concludes the course. The Term Paper must be completed within a period of 4 weeks, the first two weeks with coaching, and in groups of 1-3 students.
Exams:
Exam category:Submission
Form of assessment:Written submission
Weight:100
Invigilation:No
Grouping (size):Group/Individual (1-3)
Duration:4 Week(s)
Comment:A Term Paper concludes the course. The Term Paper must be completed within a period of 4 weeks, the first two weeks with coaching, and in groups of 1-3 students.
Exam code:REV35761
Grading scale:ECTS
Resit:Examination when next scheduled course
Exam organisation: 
Ordinary examination
Total weight: 
100
Student workload
ActivityDurationComment
Teaching
20 Hour(s)
Prepare for teaching
10 Hour(s)
Student's own work with learning resources
60 Hour(s)
Submission(s)
110 Hour(s)
Sum workload: 
200

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 5 ECTS credit corresponds to a workload of at least 135 hours.