course-details-portlet

BBOA3005

Digital Accounting Processes

Choose study year
Credits 7.5
Level Intermediate course, level II
Course start Autumn 2024
Duration 1 semester
Language of instruction Norwegian
Location Trondheim
Examination arrangement School exam

About

About the course

Course content

The course provides an introduction to basic information and communication technology related to transaction execution, accounting and financial management, as well as an introduction to key business routines, etc. which is necessary to control the finances of an enterprise.

The course also includes the accounting regulations and accounting organization, including IT security and internal control of accounting processes.

The course contributes to meeting the demands to become a state authorized accountant (regnskapsfører) by Finanstilsynet. Most of the syllabus will be in Norwegian.

Learning outcome

Knowledge

  • Has basic knowledge of information and communication technology related to transactions, accounting production, basis for sustainability reporting and financial management
  • Have insight into the regulations for the profession of book-keepers (external accounting services), risk management regulations and the Money Laundering Act.
  • Has basic knowledge of organization, systems, routines and arrangements for management and control within finance, sustainability and external reporting.
  • Has basic knowledge of IT security and internal control.

Skills

  • Can apply regulations and standards to identify and solve practical problems that may arise in the practice of delivering external accounting services
  • Can make simple analyzes of the quality of organization, procedures and controls related to production of accounts, sustainability, reporting and financial management.

General competence

The course will contribute to students’ development of general competence in accordance with the learning outcomes described at program level.

Learning methods and activities

Own work with online resources, literature, regulations, standards and tasks. As a supplement, some teaching sessions are also offered on campus in Trondheim during the autumn semester. It is recommended to find fellow students to collaborate with.

Compulsory assignments

  • Evaluations

Further on evaluation

Examination in ordinary examination period in each semester, in Norwegian.

Assessment scheme: Written school exam, Inspera, 4 hours

Grade: Letter grades

D: No printed or hand-written support material is allowed. A specific basic calculator is allowed.

Help code "Lovdata" - Access to web resource Lovdata PRO

Examination regulations Lovdata PRO (subject to changes):

Reference notes: Allowed with introductory words. Free text comments and selections are not permitted. Legal sources: Laws (NL), Central Regulations (SF), EEA Agreement (NLX2)

For admission to the exam, it is necessary to answer a self-evaluation form and subject evaluation form.

Specific conditions

Admission to a programme of study is required:
Business Administration (BØA)
Business Administration (BØAT)
Economics and Business Administration (MSIVØK5)

Required previous knowledge

None

Course materials

Will be announced at the start of the semester. See also course description in Norwegian.

Credit reductions

Course code Reduction From
BØA2002 5 sp Autumn 2019
INT3020 7.5 sp Autumn 2019
BBOA3002 7.5 sp Autumn 2019
This course has academic overlap with the courses in the table above. If you take overlapping courses, you will receive a credit reduction in the course where you have the lowest grade. If the grades are the same, the reduction will be applied to the course completed most recently.

Subject areas

  • Economics and Administration
  • Management Accounting and Control

Contact information

Course coordinator

Department with academic responsibility

NTNU Business School