103 Certified Accountancy, fordypning

Target Group and Admission Requirements

The study programme is intended for students who seek careers within accountancy, bookkeeping, and finance and administration in private and public enterprises. Admission requirements are successful completion of the courses which are included in the 2-year Business Administration programme, or the equivalent, including the elective courses, Bookkeeping, Jurisprudence and Tax Law. Of these at least 96 ECTS credits must match the courses from the 3-year study programme in Accountancy at Telemark University College. It is a requirement that at least 12 ECTS credits are in Tax Law and Jurisprudence. The applications are assessed individually, and admission is based on educational qualifications, grades and work experience in accounting / auditing. Exemptions from the admission rules may be granted. Students who are admitted to the third year may be awarded a Bachelor’s degree in Accountancy when they have completed the courses pertinent to the 3-year study programme in Accountancy at Telemark University College, and attained the required grades in Accountancy, Annual Accounts and Good Bookkeeping Practice, Tax Law and Jurisprudence.

Aim of the Programme

The Bachelor’s degree programme in Accountancy aims to educate user-oriented and reflective professionals who will be qualified to fulfill professional accounting and auditing tasks in the financial and administrative divisions of organisations within the private and public sectors. In other words, the student will attain academic qualifications that will enable him/her to work with auditing, accounting and other tasks in financial and administrative departments in the public and private sectors.
The courses will:

- Provide students with professional insight, analytical training and understanding of physical, social and ethical frameworks

- Introduce students to concepts and basic tools that will enable them to approach issues within business economics and socio-economics, and provide them with training in the use of relevant methods and techniques to respond to these issues

- Develop the ability to analyse ethical issues

- Develop necessary social skills needed for working in teams and projects

- Integrate ICT into subject areas

Theoretical knowledge that is important in the work of an auditor is, among other things, knowledge of:

- Reviewing and checking of internal controls for sales, purchasing, payroll, inventory

- Verification of accounting vouchers

- Verification of annual accounts on the basis of annual accounting regulations, taxes and duties regulations

- Guidance to management regarding accounting, taxes and duties, accounting analysis, and other various issues in business management

Theoretical knowledge that is important for employment in the financial / administrative areas in public and private sectors includes knowledge of:

- Bookkeeping and preparation of accounting and financial statements

- Analysis and understanding of accounting

- Taxes and duties regulations for commercial activities

- Organisational structures and development, and personnel policy

- Administrative procedures and modification of such procedures

- Financial calculations and calculations in connection with internal decisions

The title Bachelor of Accountancy will be attained on the successful completion of the study programme, if the candidate has achieved grade C in the courses Auditing, Annual

Accounts and Good Accounting Practice, Jurisprudence and Tax Law.

Further Education opportunities

The study programme provides the basis for further studies at master’s level within accountancy or economics.

Curriculum and structure

Code Course title Credits O/V *) Credits pr. semester
  S1(A) S2(V)
5106 Auditing 20.00 O 10 10
6011 Social Science Methods 7.50 O 7,5  
6031 Accountancy Organisation and Systems 7.50 O 7,5  
5355 Tax Law Accountancy Exam 20.00 O 5  
5101 Annual Accounts and Good Accounting
15.00 O   15
5104 Public Sector Accounting and Budgeting 5.00 O   5
Total: 30 30
*) O - Mandatory course, V - Optional course

The one-year study programme comprises 60 ECTS credits divided into 30 ECTS credits per semester. The study programme builds on the 2-year Business Administration programme or equivalent; refer to “Target Group and Admission Requirements” above. Students who successfully complete the study programme will be awarded the title, Bachelor of Accountancy (cf. the Bachelor’s programme, Accountancy, with regard to required grades in the courses Auditing, Annual Accounts and Good Accounting practice, Tax Law and Jurisprudence).

The study programme consists of courses that are normally of 1-2 semesters’ duration and comprise 3-8 hours of teaching per week. Each course provides ECTS credits that correspond to the amount of work.

The study programme is subject to change without notice.

Teaching and Learning Methods

Varied teaching and learning methods will be used in the courses which are included in the study programme, including: lectures, seminars, group assignments, individual assignments and study trips. Traditional teaching methods may be supplemented by active use of e-mail, online learning and databased model tools.

Theory and Practical Training

To become a certified accountant (on successful completion of this programme) students must meets grades requirements in some courses (as well as additional requirements required by The Financial Supervisory Authority of Norway); possess a minimum of 3 years’ auditing practice; and also have received a passing grade in a practical examination after the period of practical training.

Assessment Methods

Candidates’ knowledge of all the courses in the study programme will be evaluated. The university college will use a variety of assessment methods. The types of assessment used are explained in the individual course descriptions. Lettered grades will be used (A-F where F represents a failing grade). To be awarded a diploma (Bachelor’s degree) in Accountancy, the candidate must meet the requirements for certified accountants. He/she must have completed the study programme in accordance with the curriculum and have attained a grade C or better in Tax Law, Jurisprudence, Auditing and Annual Accounts and Good Accounting Practice. Candidates who do not meet these grade requirements will receive a Bachelor’s degree in Business Administration.

Minor adjustments may occur during the academic year, subject to the decision of the Dean

Publisert av / forfatter Bergit Grivi <Bergit.GriviSPAMFILTER@hit.no>, last modified Ian Hector Harkness - 29/07/2009