ØABED1100 Managerial Accounting I Course description

I dette emnet tilegner studentene seg grunnleggende kunnskaper i bedriftsøkonomisk teori og metode, samt innsikt i og trening i bruk av sentrale bedriftsøkonomiske modeller og analysemetoder. Studentene oppøver sine kunnskaper om fremskaffelse, analyse og kommunikasjon av relevant beslutningsinformasjon, slik at de kan diskutere og vurdere alternativer, treffe beslutninger og formidle relevant og nyttig informasjon til brukere.

Undervisningsspråk er norsk. 

The purpose of OsloMet’s quality assurance system is to improve the students’ learning outcomes and development by raising quality at all levels. OsloMet wishes to cooperate with the students, and their participation in the quality assurance work is crucial. The overriding goals for the quality assurance system include:

• to ensure a high level of quality in educational activities, including practical training and the learning and study environment
• to ensure that the study programmes are relevant to the professional fields
• to ensure that the quality continues to improve

For the students, this entails, among other things, student evaluations:

• course evaluations
• annual student surveys for all of OsloMet

More information about the quality assurance system is available here: https://student.oslomet.no/regelverk#etablering-studium-evaluering-kvalitetssystem

Ingen forkunnskapskrav

Studenten skal etter å ha fullført emnet ha følgende totale læringsutbytte definert i kunnskap, ferdigheter og generell kompetanse:

Kunnskap

Studenten har

• kunnskaper om sentrale bedriftsøkonomiske begreper
• kunnskaper om bedriftens mål og dens plass i det økonomiske systemet, og økonomifunksjonens rolle og plass i bedriften
• kunnskaper om ulike kostnads- og inntektsbegreper, og om fornuftige pris- og kostnadsbeslutninger bedrifter bør ta på ulike markeder
• kunnskaper om ulike prinsipper for produktkalkulasjon, enkle driftsregnskap, og enkle analyser av optimale produktvalg i situasjoner med begrenset ressurstilgang
• kunnskaper om kostnads-, resultat og volumanalyser
• kunnskaper om hvordan man identifiserer beslutningsrelevante kostnader og inntekter og hvordan beslutningsproblemer løses

Ferdigheter

Studenten kan

• forklare sentrale begreper og redegjøre for viktige verktøy som brukes i analyser av bedriftsøkonomiske problemstillinger
• stille kritiske spørsmål til sentrale forutsetninger og antagelser innen det bedriftsøkonomiske fagområdet, og reflektere over dette.
• fordele kostnader fra art via kostnadssted/aktivitet til kalkyleobjekt
• gjøre rede for de grunnleggende forutsetningene for og svakhetene ved de tradisjonelle kalkulasjonsmetodene
• gjøre rede for tankegangen ved normalkostkalkulasjon og formålet med driftsregnskap basert på normalkost, og utarbeide normalkostregnskap
• gjennomføre kostnads-, resultat- og volumanalyser
• foreta enkle analyser av optimale produktvalg i situasjoner med begrenset ressurstilgang
• identifisere beslutningsrelevante kostnader og inntekter og løse ulike beslutningsproblemer
• utvikle egne modeller i regneark for å løse bedriftsøkonomiske problemstillinger

Generell kompetanse

Studenten kan

• anvende tilegnede kunnskaper i analyser og diskusjoner av bedriftsøkonomiske problemstillinger, og skille mellom relevant og irrelevant informasjon
• gi skriftlige svar på spørsmål knyttet til bedriftsøkonomisk analyse som gjør at leserne forstår anvendt fremgangsmåte og svaret som fremkommer

Det undervises i plenumsforelesninger. Oppgaveløsing under veiledning av studentassistenter. IT-timer blir avholdt i plenum både med og uten datamaskintilgang.

For å kunne framstille seg til eksamen må studenten ha følgende godkjente arbeidskrav:

• Arbeidskrav 1: Studenten må gjennomføre digitale prøver og få godkjent minst 4 av 6 prøver. Prøvene er fordelt utover semesteret. Fra prøven aktiveres gis studentene inntil én uke på fullføre prøven. Hver prøve vil ha et omfang på inntil 2 timer. Studenten har 3 forsøk på å bestå hver prøve, og resultatet gis automatisk ved prøvens slutt. Faglærer vil opplyse om utlevering og innleveringsfrister.
• Arbeidskrav 2: Innlevering i IT med et omfang på inntil 2 timer.

Formålet med arbeidskravet er å forberede studenten til eksamen og arbeidslivet ved å gi studentene relevant trening i regnskapsføring i Excel.

Arbeidskravet må være gjennomført og godkjent innen fastlagt frist for at studenten skal kunne framstille seg til eksamen.

The Higher Education Entrance Qualification/prior learning and work experience and Mathematics R1+R2 and Physics 1. An introductory course or qualifications from a technical college under previous systems are sufficient to meet the qualification requirements. Applicants with qualifications from a technical college pursuant to the Act relating to Tertiary Vocational Education (2003) only need to take Mathematics R1+R2 and Physics 1.

Reference is made to the Regulations concerning Admission to Higher Education,https://lovdata.no/dokument/SF/forskrift/2017-01-06-13

After completing and passing the three-year bachelor’s degree programme in Biotechnology and Applied Chemistry, the candidate is expected to have achieved the following overall learning outcomes defined in terms of knowledge, skills and general competence:

Knowledge

The candidate:

• has broad knowledge of different sub-disciplines of chemistry (general chemistry, organic chemistry, physical chemistry, analytical chemistry and applied chemistry) that gives an overall perspective on the work of chemical engineers
• has basic knowledge of mathematics, statistics, physics and relevant social science and economics subjects, and how to use them in problem-solving in the field of engineering
• has fundamental knowledge of biochemistry, microbiology, biotechnology and genetics
• has fundamental knowledge of sampling, sample preparation and instrumental analysis techniques
• is familiar with Norwegian laws and regulations relating to the use of biotechnology and genetic engineering
• has knowledge of technological developments in chemical subjects, the role of chemical engineers in society, consequences of developments and the use of technology
• is capable of updating their knowledge related to the field of chemical engineering by obtaining new and relevant information and through contact with academic/industry experts and practical work
• is familiar with research and development work in the field of chemistry and with relevant methods in the specialisation subjects such as biotechnology, biochemical engineering and analytical chemistry

Skills

The candidate:

• is capable of applying and processing knowledge to solve chemistry-related problems, proposing technical solutions, and analysing and quality assuring the results
• is capable of using computer tools and relevant computer and simulation programs
• is capable of working in chemical labs, and has mastery of spectroscopy, chromatography and electrochemistry methods that contribute to both analytical and innovative work.
• can document results in laboratory notebooks and write reports based on standardised methods
• is capable of finding and assessing information and specialist literature and critically assessing the quality of the source
• can present and discuss such material, both orally and in writing, so that it sheds light on an issue
• is capable of citing literature correctly and compiling reference lists in accordance with the applicable referencing guidelines
• is capable of handling chemicals in accordance with regulations and of using HSE-data
• is capable of contributing new ideas, innovation and entrepreneurship through participation in the development and realisation of sustainable solutions and products, systems and/or solutions that benefit society
• is capable of working on biotechnology issues in both medical research and development and technological production
• is capable of using methods such as recombinant DNA technology and classical mutagenesis techniques to develop biotechnology production organisms, and has experience of growing microorganisms and operating and optimising fermenters
• masters methods such as PCR, restriction digestion, agarose gel electrophoresis and hybridisation to prepare DNA for analysis

General competence

The candidate:

• has insight into the environmental, health-related, social and financial consequences of chemical products, analyses and processes, and is capable of placing them in an ethical and a life-cycle perspective
• is capable of communicating chemistry knowledge to different target groups, both orally and in writing, and has the ability to illustrate the importance and consequences of technology
• is capable of participating in professional discussions, showing respect and being open to other fields and contributing to interdisciplinary work
• has applied quality assurance procedures for laboratory work
• has information literacy skills; knows why it is necessary to search for quality-assured sources of knowledge, how and why sources must be cited, and is familiar with plagiarism and cheating

See the respective course descriptions for more detailed information about work methods, reading lists, assessment and exam aids. As indicated there, lectures, exercises, laboratory work, supervision and other teaching methods will be used to a varying extent in the different courses.

A course description is provided for each individual course. Before the programme starts, the person responsible for the course will prepare a detailed teaching plan for the course that will contain a reading list, a progress schedule, detailed information about exercise schedules and coursework requirements with applicable deadlines etc.

Special emphasis will be placed on the students acquiring a high level of engineering expertise and creativity. The mechanical engineering programme emphasises expertise and a professional attitude in the following courses and subject areas:

The engineering programme is adapted for internationalisation in that the students can take courses abroad, mainly from the fourth semester. See https://student.oslomet.no/retningslinjer-sensorer

In addition, OsloMet collaborates with institutions in several European countries on an English-language course called European Project Semester (EPS). It is worth 30 credits and is mainly intended for incoming exchange students, but can also be relevant for OsloMet’s own third-year students in the sixth semester. Admission to the course is based on individual application.

Engineering is an international field. Much of the course literature is in English, and several of the systems and work tools use English as their working language. Some of the teaching may be in English. The individual course descriptions will state which courses this concerns. These courses will give the students good experience and knowledge of English engineering terminology.

Required coursework means compulsory assignments/activities that must be approved by a given deadline in order for students to be able to sit the exam. Coursework can be written work, project work, oral presentations, lab courses, compulsory attendance at lectures etc. Required coursework can be done individually or in groups.

The required coursework is intended to ensure the students’ progress and development and that they participate in necessary elements of the programme. Coursework requirements can also be set to ensure that students achieve a learning outcome that cannot be tested in an exam.

Previously approved coursework are valid for four years, provided that the coursework has not changed significantly.

Required coursework is assessed as ‘approved’ or ‘not approved’.

The coursework requirements for each course are described in the course description. The number and type of coursework requirements, the rules for meeting the coursework requirements, deadlines and other details are set out in the course descriptions and teaching plans that are announced at the start of the semester.

Not approved coursework

Valid absence documented by, for example, a medical certificate does not exempt students from meeting the coursework requirements. Students who have valid grounds for absence, or who have submitted coursework that is not approved, should as far as possible be given a new chance to resubmit it before the exam. This must be agreed with the lecturer in question on a case-to-case basis. If another attempt at meeting a coursework requirement is not possible because of the nature of the subject/course, the student must be prepared to meet the coursework requirement on the next possible occasion. This can result in delayed progress in the programme.