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 profile.

Topics

• Formal requirements for organizing accounting
• General information about business understanding, ERP-systems and accounting systems
• Accounting quality requirements
• Accounting routines
• Internal control
• Risk assessments and control measures
• Use of external accountant
• Norwegian Anti Money Laundering Act
• Sustainability and sustainability reporting

Learning Outcome

Knowledge

Candidates ...

• has broad knowledge of the regulations related to chartered accountants, including the ethical rules of the profession
• have broad knowledge of requirements related to good accounting practices
• have knowledge of accounting organization traditions and in a sustainable perspective
• know the roles and responsibilities of the board, general manager and chartered auditors
• know the most important business routines
• know internal controls and to be able to reflect on effective internal control
• know the requirements for IT security and controls in ERP-systems
• have broad knowledge of bookeeping regulations
• know research and trends within accounting structures and sustainability reporting

Skills

Candidates ...

• Can assist in organizing the accounting function in an organization
• Be able to apply rules of good accounting and bookeeping practices- including internal control and money laundering regulations- on practical and theoretical issues and make informed decisions
• Can reflect on their own professional role based on current regulations and the profession ethical framework
• Can express themselfs professionally in the accounting organization subject area

General competence

Candidates ...

• Have insight into relevant professional and ethical issues
• Can plan and carry out varied tasks and projects that extend over time, alone and as a participant in a team, and in line with ethical requirements
• Can convey key subject matters such as theories, problems and solutions both in speaking and writing
• Can exchange views and experiences with others to develop good practices
• Know trends and innovation processes in accounting structures and sustainability reporting

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

Two individual work requirements. Approved work requirements are valid in the examination semester and 3 subsequent 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

Revisors Håndbok

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