EPN-V2

REREG3001 Financial accounting 3 Course description

Course name in Norwegian
Årsregnskap 3
Study programme
Bachelor Programme in Business Administration and Economics
Modules in Business Administration and Economics
Weight
15.0 ECTS
Year of study
2024/2025
Course history

Introduction

After completing the course, the student should have the following overall learning outcomes defined in terms of knowledge, skills and general competence:

Knowledge

The student has

  • a theoretical understanding of quantitative methods for analyzing data
  • an understanding of the role of empirical evidence in evaluating economic, managerial, and business problems
  • an understanding of the strengths and weaknesses of different statistical methods 

Skills

The student can

  • formulate empirical questions
  • gather, obtain, and organize quantitative data
  • conduct statistical analysis using software
  • interpret statistical results

General competence

The student can 

  • think critically and understand the role of assumptions in arguments 
  • communicate effectively about economic, managerial, and business issues
  • develop a well-organized argument that states assumptions and hypothesis, which are supported by evidence
  • use and appropriately cite different data sources

Recommended preliminary courses

Undervisningen bygger på økonomisk-administrative emner i studiet. Det er spesielt viktig at studentene er fortrolige med regnskap, regnskapsteori og årsavslutning.

Required preliminary courses

The course will be taught through lectures and in-class exercises. The course will also make use of software for data analysis. 

Learning outcomes

The following coursework requirement must be approved in order for the student to take the exam:

  • Coursework 1: Four problem sets containing up to five exercises with subquestions. Each problem set contains exercises based on the topics covered in the course.

The problem sets can be completed individually or in a group of up to four students. To receive approval, all exercises and subquestions must be sufficiently answered.

The purpose of the problem sets is to give students practical experience with the course materials. The problem sets also aims to help students reflect on how the methods and tools taught in the course can be applied to different business problems.  

All required coursework must be completed and approved by the given deadline in order for the student to take the exam. If one or more coursework requirements have not been approved, the student will be given one opportunity to submit an improved version by a given deadline.

Teaching and learning methods

The exam in the course is a supervised exam of 4 hours. 

Course requirements

The following aids are permitted:

  • Calculator (see regulations for the use of calculators in the programme description)
  • One dictionary (Native language-English/English-Native language or English-English)
  • One sheet of notes (A4-size, single-sided)

Assessment

Grade scale A - F

Permitted exam materials and equipment

The exam papers are assessed by one internal and one external examiner.

At least 25% of the exam papers will be assessed by two examiners. The grades awarded for the papers assessed by two examiners form the basis for determining the level for all the exam papers.

Grading scale

ØAMET1100 Statistics or equivalent.

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.