Excerpt from course description

Financial Reporting and Analysis

Introduction

The course is intended to give the student a thorough understanding of accounting from an international perspective. The course is intended for students with little or no previous knowledge of financial accounting.

Course content

  • The concept of double-entry bookkeeping
  • Purpose and uses of accounting
  • Fundamentals of recording financial data
  • Concepts of accounting
  • Regulation of accounting
  • International differences and harmonization
  • The contents of financial statements
  • Financial statement analysis
  • Recognition and measurement of the elements of financial statements
  • Tangible and intangible fixed assets
  • Inventories
  • Financial assets, liabilities and equity

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.