Excerpt from course description

Accounting - Structures and IT systems

Introduction

The main topic of the course is to introduce internal control as one of the tools for efficient corporate governance and to discuss challenges when establishing well-functioning accounting routines that focus on control and compliance, particularly with regards to the bookeeping and accounting regulations.

Course content

  • Internal control as a part of corporate governance
  • The COSO model
  • Risk management
  • White-collar crime
  • The accounting legislation, incl. the most relevant bookkeeping standards
  • Handling of VAT, salaries and personnel related transactions
  • The structure of accounting systems
  • Risk in the ICT systems
  • Efficient accounting routines in various business processes

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.