Excerpt from course description

Accounting - Structures and systems


A modern AIS will provide Business Solutions by outputting relevant and reliable economic data on time as well as in a cost effective manner. Both the internal structure of the Accounting System and related procedures are heavily influenced by Information Technology. All relevant activities must be in compliance with the Norwegian Bookeeping Legislation.

Course content

  1. A high quality AIS.
  2. Rules and regulations, the Norwegian Bookkeeping Legislation. Best accounting practice and Generally Accepted Book-keeping Practices.
  3. Internal Control, COSO and control environment.
  4. The AIS, its structure and relations to other transaction systems.
  5. Risk evaluation and control measures.
  6. Accounting procedures and practical accounting work.
  7. IT systems and SQL: recording, data bases, tables and reports.
  8. Secure and reliable accounting data. Authenticity of the stored accounting data.
  9. Electronic exchange of accounting data. XML, Electronic Funds Transfer and the Norwegian Altinn system for B2A-reporting.
  10. Closing the books and year end accounting operations. Year End Reporting Automation.
  11. Auditing and attestation when technology risk is important. For Accounting students: Efficiency and effectiveness in accounting.


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.