BØA117 Financial Accounting and analysis

Contents and structure

The course is based on BØA113 Introduction to Business Economics and Accounting with accounting or similar courses. The course will provide a good insight into the structure of the financial statements and the framework conditions. The course will also provide the necessary knowledge to handle central accounting measurement problems and to prepare cash flow analysis. Based on the financial statements, it is shown how the company's profitability, liquidity and financing can be further analyzed.

• Basic accounting principles and good accounting practice
• Accounting Act's valuation rules for assets and liabilities
• Accounting for taxes in companies with Limited liability
• Equity and disposal of annual results
• Preparation of cash flow statement
• Traditional financial statement analysis

Entry requirements

None

Recommended previous knowledge

BØA113  Introduction to Business Economics and Accounting or similar

Teaching methods

Lectures and exercises.

Compulsory learning activities

Three written assignments. Approved assignments are always valid.

Assessment

Written exam, 4 hour. The exam may be carried through in a digital exam system.

Grading scale A-F (where F is failed)

Examination support material

Simple calculator. Norway's Laws and tax laws.

More about examination support material

Course reductions

• BØ6-102 - Finansrekneskap med analyse - Reduction: 7.5 studypoints
• BØ6-2000 - Finansrekneskap 2 - Reduction: 5 studypoints
• BØ6-1001 - Finansrekneskap 1 - Reduction: 2.5 studypoints
• ØKB1008FORØK - Finansrekneskap - Reduction: 7.5 studypoints
• ØKB1001FORØK - Bedriftsøkonomi I - Reduction: 7.5 studypoints
• SA120 - Finansrekneskap - Reduction: 7.5 studypoints
• ING2004 - Økonomi for ingeniørar - Reduction: 2.5 studypoints
• ØKB1101 - Finansrekneskap - Reduction: 7.5 studypoints
• ØKB016 - Finansrekneskap - Reduction: 7.5 studypoints
• ØKB1003FORØK - Rekneark - Reduction: 7.5 studypoints
• ØKB016FOREØK - Finansrekneskap - Reduction: 7.5 studypoints
• SA068 - Bedriftsøkonomisk analyse I - Reduction: 5 studypoints
• SA003 - Bedriftsøkonomi II - Reduction: 6 studypoints
• ØKB1015 - Bedriftsøkonomi I - Reduction: 7.5 studypoints
• ØKB1005 - Bedriftsøkonomi I - Reduction: 7.5 studypoints
• ØKB1001 - Bedriftsøkonomi I - Reduction: 7.5 studypoints
• ØKB1111 - Finansrekneskap med analyse - Reduction: 7.5 studypoints
• LOØØ18 - Finansregnskap med analyse - Reduction: 6 studypoints
• ØBO011 - Finansrekneskap med analyse - Reduction: 7.5 studypoints
• BØ6-1011 - Finansrekneskap med analyse - Reduction: 7.5 studypoints