REV 3602 Public Sector Accounting and Budgeting

REV 3602 Public Sector Accounting and Budgeting

Course code: 
REV 3602
Department: 
Accounting, Auditing and Business Analytics
Credits: 
5
Course coordinator: 
Rune Jarle Hansen
Product category: 
Bachelor
Portfolio: 
Bachelor of Accounting and Auditing - Programme Courses
Semester: 
2018 Autumn
Active status: 
Active
Teaching language: 
Norwegian
Course type: 
One semester
Learning outcomes - Knowledge

The course aims at providing insight and familiarity with general principles of good financial planning, management and performance assessment in the public sector. On completion of the course he students should understand the structure of the municipal and state accounting system, and how this works in practice.

Learning outcomes - Skills

Students should know and understand public management and public budget work, so that they are able to set up accounts and budgets in the public sector, and make simple analyses.

Learning Outcome - Reflection

Students will also be able to see the public sector in an economic perspective, and to reflect on public sector targets compared with the private sector.

Course content

1.General Principles of Accounting

  • Control and management understanding
  • Basic accounting theory
  • Accounting principles and valuation rules

2. Municipality Accounts

  • The municipal financial statements
  • Regulations
  • The financial statements (operations / investment / balance)
  • Analysis of financial statements
  • KOSTRA

3. Government Accounts

  • Accounting and Financial Management in the Government
  • Financial Regulations; Finance Dept.
  • Grant Regulations: Finance Dept

4.Municipality Budgeting

  • Local planning / business planning
  • Budgeting Process
  • Budget and accounting reports
Learning process and requirements to students

Kurset gjennomføres med forelesninger over ett semester med 36 kurstimer.

Anbefalt tidsbruk for studenter:
Aktivitet
Timebruk
Deltakelse i undervisning
30
Forberedelse til forelesning/litteratur
40
Oppgaveløsing
70
Selvstudium/kollokvier
40
Eksamensforberedelse
20
Anbefalt tidsbruk totalt
200

 There are 36 hours of lectures through the semester for full time students:
 
 Recommended use of hours for students:
 Activity
 Hours
 Participation in class
 30
 Preparation for lectures/reading literature
 40
 Exercises
 70
 Self-study/discussion groups
 40
 Exam preparation
 20
 Total recommended use of hours
 200
 

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

Higher Education Entrance Qualification

Required prerequisite knowledge

There are no prerequisites, but it is an advantage if you are familiar with the public sector, recognizing the accounting principles in the private sector.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
REV36021
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
Examination every semester
100Yes3 Hour(s)
  • All printed and handwritten support materials
  • 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:
  • All printed and handwritten support materials
  • BI-approved exam calculator
  • Simple calculator
Duration:3 Hour(s)
Comment:
Exam code:REV36021
Grading scale:ECTS
Resit:Examination every semester
Exam organisation: 
Ordinary examination
Total weight: 
100
Workload activityDurationType of durationComment student effort
Teaching30Hour(s)
Prepare for teaching40Hour(s)
Group work / Assignments70Hour(s)
Self study60Hour(s)
Expected student effort:
Workload activity:Teaching
Duration:30 Hour(s)
Comment:
Workload activity:Prepare for teaching
Duration:40 Hour(s)
Comment:
Workload activity:Group work / Assignments
Duration:70 Hour(s)
Comment:
Workload activity:Self study
Duration:60 Hour(s)
Comment:
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.