ØBR116 Accounting structures, ERP-systems and sustainability

Contents and structure

This course is part of the requirements of the accounting program and follows the Norwegian Recommended Plan, Bachelor in Business Administration - Accountant specialisation.

Together with ØBR114 and ØBR118, the course covers the requirements for the profiling subjects Bookkeeping in Recommended plan, Bachelor in economics and administration - Accountant specialisation

Learning Outcome

Knowledge

The candidate...

• has knowledge of the rules and duties of state-authorised accountants, the accountants' regulations and accountants' ethical rules
• has knowledge of the basic bookkeeping principles in the Bookkeeping Act and good bookkeeping practice, including other provisions in the Bookkeeping Act and the accountants' Act
• knows the roles and responsibilities of the board, CEO and auditor in organisations
• knows the most central routines and general controls in today's digital and sustainable organisatons
• knows the requirements for security and controls in IT/ERP/accounting systems
• Has knowledge of business models and business understanding in current digital and sustainable organisations

Skills

The candidate...

• can reflect upon organizational issues with respect to the course's various regulations in digital and sustainable organisations
• can apply rules and can propose improvement measures, including regulations on risk management, COSO framework and the anti money laundering regulation
• can master relevant professional tools, techniques and forms of expression

General competence

The candidate...

• has insight into relevant professional and professional ethical issues related to bookeeping
• can communicate about practical issues related to the client's operationalization of accounting routines, documentation, compliance with duties and assessment of risk and materiality
• can discuss the various roles and tasks of auditors, advisers, controllers and accountants

Entry requirements

None

Recommended previous knowledge

The course builds on BØA117 Financial accounting with analysis or equivalent knowledge.

Teaching methods

Lectures, guest lectures and case discussions.

Compulsory learning activities

2 mandatory learning activities: 1 written and 1 oral.

Approved learning activities are valid in the examination semester and 3 following semesters.

Assessment

The exam is in 2 parts:

1. Individual written school exam, 4 hours (60% of final grade).

2. Group assignment (40% of the final grade).

The time and place for the exam will be announced on Studentweb. Exams can be held on a digital exam system.

Grade scale A-F, where F is fail.

Examination support material

Regelverk for statsautoriserte regnskapsførere - last edition

More about examination support material

Course reductions

• ØBR115 - Rekneskapsorganisering - Reduction: 5 studypoints
• ØBR104 - Rekneskap fordjuping - Reduction: 5 studypoints
• ØKB3119 - Rekneskapsføraryrket og rekneskapsorganisering - Reduction: 7.5 studypoints