Public Sector Accounting and Budgeting 5104

Course Objectives

The course provides students with an introduction to municipal and national accounting, financial management and reporting. Students will learn to discuss and solve various problems within municipal and national accounts in relation to current laws and regulations, guidelines and accounting standards.

Course Description

County municipal accounting and reporting

· Brief introduction to municipal institutions

· Accounting regulations and principles

· Basic guidelines and special transactions

· Balancing the annual accounts with a focus on:

· The Municipality Act’s regulations concerning finance

· Financial plan and annual budget

· Accounting and budgeting regulations

· Municipal accounting standards

National accounting and reporting:

· Brief introduction to national institutions

· Main characteristics in national budgeting and accounting systems

· Main principles for national budgeting and accounting

· The Norwegian Parliament’s grant-related and national finance regulations

· The Norwegian Parliament’s White Paper No. 3 and Proposition to the Norwegian Parliament No. 1

· Financial management and accounting at the institutional level

· Brief overview of accounting organisation in the public administration, group account arrangements

Learning Methods

3-4 hours of lectures per week in the spring semester. Work on assignments involving two themes: National accounting and reporting, and county municipal/municipal accounting and reporting.

Assessment Methods

1-3 obligatory assignments must be submitted. Written examination, 4 hours. Students must receive passing marks on all parts of the assessment.

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

Publisert av / forfatter Bergit Grivi <>, last modified Ian Hector Harkness - 17/04/2008