EPN-V2

ØARR4100 Financial Accounting Course description

Course name in Norwegian
Årsregnskap
Study programme
Master Programme in Business Administration
Weight
10.0 ECTS
Year of study
2025/2026
Course history

Introduction

After completing the course, the student is expected to have achieved the following learning outcomes defined in terms of knowledge, skills and competence:

Knowledge

The student is capable of

  • explaining the occupational therapist's tasks in the process of therapy and rehabilitation
  • explaining diagnoses within neurology, orthopaedics, rheumatology and internal medicine to describe the consequences of activity and participation
  • explaining mapping instruments used in cognitive function reports
  • giving grounds for mapping and measures based on relevant theory
  • explaining research and development work in orthopaedics, rheumatology and neurology relevant to the field of occupational theory

Skills

The student is capable of

  • applying The Canadian Model of Occupational Performance and Engagement (CMOP-E), Model of Human Occupation (MOHO) and the conceptual model of International Classification of Functioning, Disability and Health (ICF) in treatment and rehabilitation
  • using the outcome measure Canadian Occupational Performance Measure (COPM)
  • planning and conducting initial interviews with clients
  • conducting sensory-motor examinations in the case of injuries to the central nervous system
  • applying rehabilitation methods in the case of rheumatological conditions with a focus on ADL (Activities of Daily Living)
  • applying rehabilitation methods after injuries to the central nervous system with a focus on ADL
  • facilitating, classifying and instructing activity in cases of cognitive functional deficits
  • mapping and rehabilitating hand functions
  • using biomechanical knowledge in the design of hand orthosis
  • using principles of movement in relation to ergonomics and mobility training
  • explaining the principles for the adaptation of wheelchairs
  • explaining techniques for operating wheelchairs
  • supervising testing and practice in the use of technical aids

Competence

The student is capable of

  • demonstrating insight into challenges faced in the big cities by people with disabilities in relation to accessibility and opportunity for participation
  • using a client-centred approach in conversations with users
  • explaining systematic work with clients both orally and in written form

Recommended preliminary courses

Introduksjon til regnskap, foretaksrett og revisjon

Required preliminary courses

The teaching methods vary between lectures, seminars, skills training, both as part of the programme and in practical training, and group work with and without supervision. The students will act as opponents during fellow students´ presentations. Students will work on written portfolio assignments, and the lecturer will provide written feedback on one of the assignments.

Learning outcomes

A minimum attendance of 80% is compulsory in skills training, introductions to the course, seminars and supervised group work.

Teaching and learning methods

Forelesninger, egne studier, casediskusjoner.

Course requirements

See examination guidelines in Canvas.

Assessment

Grade scale A - F.

Permitted exam materials and equipment

Følgende hjelpemidler er tillatt:

  • Revisors håndbok
  • IFRS på norsk eller opptrykte standarder
  • Norges Lover / særtrykk eller samlinger av lover uten kommentarer
  • Skattelovsamling (Jacob Jarøy eller Ole Gjems-Onstad)
  • Kalkulator (se programplan for regler som gjelder bruk av kalkulator)

Grading scale

Gradert skala A - F

Examiners

Det benyttes intern og ekstern sensor til sensurering av besvarelsene.

Et uttrekk på minst 25 % av besvarelsene sensureres av to sensorer. Karakterene på disse samsensurerte besvarelsene skal danne grunnlag for å fastsette nivå på resten av besvarelsene.