REV 3576 Accounting - Structures and systems - RE-SIT EXAMINATION
REV 3576 Accounting - Structures and systems - RE-SIT EXAMINATION
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.
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.
- 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.
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.
Bli bevisst på forutsetningene for at brukerne kan stole på økonomisk informasjon og ha reflektert over om dette er viktig.
- A high quality AIS.
- Rules and regulations, the Norwegian Bookkeeping Legislation. Best accounting practice and Generally Accepted Book-keeping Practices.
- Internal Control, COSO and control environment.
- The AIS, its structure and relations to other transaction systems.
- Risk evaluation and control measures.
- Accounting procedures and practical accounting work.
- IT systems and SQL: recording, data bases, tables and reports.
- Secure and reliable accounting data. Authenticity of the stored accounting data.
- Electronic exchange of accounting data. XML, Electronic Funds Transfer and the Norwegian Altinn system for B2A-reporting.
- Closing the books and year end accounting operations. Year End Reporting Automation.
- Auditing and attestation when technology risk is important. For Accounting students: Efficiency and effectiveness in accounting.
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.
Higher Education Entrance Qualification
Basic accounting.
Exam category | Weight | Invigilation | Duration | Grouping | Comment 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 | 100 | No | 4 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. |
Activity | Duration | Comment |
---|---|---|
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) |
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.