BAL1400 Regnskap Emneplan

Emnet gir studentene grunnleggende kunnskaper og ferdigheter i budsjett og regnskap (eksternregnskap) i privat, kommunal og statlig sektor, samt en innføring i bruk av regneark i budsjett og regnskap. Emnet skal sammen med andre økonomifag gi studentene et grunnlag for å utføre oppgaver innenfor regnskap og økonomi i privat og offentlig sektor.

Undervisningsspråk er norsk.

The following required coursework must be approved before the student can take the exam:

1. Project draft. The purpose of the draft is for the student to describe an overall plan for project implementation and ensure that the project complies with the research ethics framework. Scope: up to 1,500 words. The project outline must be approved by two supervisors. The student cannot proceed with the course until the project outline has been approved.

2. Presentations and acting as an opponent at three internal seminars. Students who are absent from seminars must make up for this by presenting the project to the supervisors. The required coursework must be approved before the student can submit his/her master's thesis for grading.

Ingen forkunnskapskrav.

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

Kunnskap

Studenten har grunnleggende kunnskap om:

• Formål og prosesser for budsjett og regnskap
• Regnskapsprinsippene i privat, kommunal og statlig sektor
• Bruk av kontoplaner, bokføring og avslutning av regnskap i privat, kommunal og statlig sektor
• Lover og regelverk om budsjett og regnskap i privat, kommunal og statlig sektor
• Programvare for budsjett og regnskap

Ferdigheter

Studenten kan

• Lese et kommunalt budsjett og et statlig budsjett
• Lage, avslutte og rapportere et enkelt regnskap etter reglene i regnskapsloven, kommuneloven og statens økonomiregelverk
• Analysere budsjett og regnskap inkludert bruk av finansielle nøkkeltall i privat, kommunal og statlig sektor

Generell kompetanse

Studenten kan

• Lage enkle modeller for budsjett og regnskap i regneark
• Forklare grunnleggende forskjeller mellom budsjett og regnskap i privat, kommunal og statlig sektor

Undervisningen veksler mellom forelesninger, og løsning og gjennomgang av oppgaver i regneark.

Undervisningen foregår med en kombinasjon av fysisk oppmøte på campus og nettbasert undervisning.

For å kunne framstille seg til eksamen må studenten ha et godkjent arbeidskrav som består av 3 deler:

• Del 1: Budsjett og regnskap i privat sektor
• Del 2: Budsjett og regnskap i kommunal sektor
• Del 3: Budsjett og regnskap i statlig sektor

Arbeidskravet skal løses individuelt.

Formålet med arbeidskravet er at studentene skal vise at de er faglig klare for å kunne gå opp til eksamen med å vise kunnskaper og ferdigheter beskrevet i læringsutbyttemålene for emnet.

Arbeidskravet må være gjennomført og godkjent innen fastlagt frist for at studenten skal kunne framstille seg til eksamen. Dersom arbeidskravet ikke blir godkjent, gis det anledning til å levere et kontearbeidskrav én gang.

Eksamen i emnet er en skoleeksamen på 5 timer.

*The course is also offered to students who have already taken midwifery training as a further education programme under the national curriculum and regulations of 2005, and who have been admitted to the Master's Programme in Midwifery and granted exemption from parts of the programme. These students will follow a separate course of study, and will start the programme in August.

Introduction

By acquiring and combining knowledge from the other parts of the programme, the students will write an independent scholarly work in the form of a master's thesis written under supervision. The master's thesis must have a systematic scholarly structure and be based on topical and relevant literature and/or empirical data that provides an answer to the research question that the student has formulated.

Students must have passed MAJO4200 Research Theory and Methodology in Midwifery before they can start this course. All courses other than MAJOPRA4 must be passed before the students can submit his/her master's thesis for assessment.

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:

• has the advanced knowledge about relevant research, scientific theories and research methods required to work on a delimited research question in the field of midwifery
• is capable of using recognised scientific methods to carry out a delimited research project
• has an in-depth understanding of data collection and the most common forms of quantitative and qualitative data analysis
• has in-depth knowledge of research ethics and the formal requirements that apply to research projects

Skills

The student is capable of:

• formulating a clear research question for the material to be used
• demonstrating an understanding of the relationship between the theoretical framework and relevant empirical material or theoretical findings
• carrying out methodological assessments and analyses and concluding in a manner that demonstrates understanding
• communicating about issues, analyses and conclusions in midwifery, both with specialists and with the general public
• developing a research design and carrying out an independent, delimited research or development project in accordance with applicable scientific and research ethical standards
• carrying out critical analyses of theories and methods and using them to structure argumentation in the field of midwifery

Competence

The student:

• has the competence required to initiate and carry out delimited research and development projects in his/her future professional practice
• is capable of designing, initiating and carrying out small-scale studies
• is capable of assessing the methodological and theoretical preconditions for scientific studies
• is capable of disseminating the results of his/her own and other people's research
• is capable of using his/her knowledge and skills to engage in innovative thinking and further development of the midwifery discipline
• is capable of communicating extensive independent work and masters the forms of expression used in midwifery
• is capable of analysing relevant academic, professional and research ethics issues

The following work and teaching methods are used in the course: lectures, individual and group work, written and oral presentations of the project description and master's thesis, seminars where students can develop their skills in scientific argumentation and critical reflection on their own work and that of fellow students by taking the role of opponent, and academic supervision. These work and teaching methods are practised in three seminars held during the course. The seminars focus on methodological and material issues. Students will present and discuss their master's thesis in a larger forum and with different participants, including fellow students, researchers and any other contributors to the project. Important research-related topics relating to the work on the master's thesis are discussed as required, and further methodology training will be provided in the form of lectures. Students must participate actively in lectures and seminars.

Supervision

The student and supervisor will sign a supervision contract that regulates responsibilities and rights, time frames and availability. The students are entitled to up to ten hours' supervision during the work on their master's thesis (including supervision relating to the project description, if relevant). Each group will be assigned a principal supervisor and, if relevant, a co-supervisor. The students will also be given supervision in three seminars.