Accounting

See study programme

Autumn 2018 (1. semester)

ORG1001
7.5 sp
MAT1001
7.5 sp

Spring 2019 (2. semester)

STT1001
7.5 sp
MAF1001
7.5 sp
RET1001
Law
7.5 sp

Spring 2020 (4. semester)

RET1002
5 sp
ECO1003
7.5 sp
The Bachelor of Accounting programme emphasises key subjects in practical, legal, principal and theoretical areas of accounting.
All organisations need people with knowledge and skills in business and management.
The programme also covers courses in business administration, administration, social economics, methodology as well as other subjects. Successful completion of the programme qualifies candidates to apply for authorisation as an accountant from the Norwegian Financial Supervisory Authority.
The programme is a campus-based full-time study programme with regular lectures. All courses have online electronic learning platforms. The learning and work forms will be research-based and praxis-oriented, each of which will vary across courses and is provided in the form of lectures, company visits, colloquium groups, coursework submissions as well as practical exercises. Teamwork-enhancing training in communication and cooperation will be facilitated.
The programme is modelled with natural progression in the various subject areas, meaning that each semester builds on knowledge acquired the previous semester. Thus, as a general rule, students are required to pass all courses of one study year before moving on to the next study year. In order to commence the third year on this programme, students must have passed all courses of the first study year and at least 30 ECTS credits from the second study year. For individual adjustments of this education plan, please contact the Nord University Business School administration. Specific recommendations and requirements for pre-existing knowledge can be found in the individual course descriptions.
This programme is aimed at people who want to acquire competence in accounting, competence that also includes a more general education in business and management that provides candidates with the right foundation for applying for admission to master¿s degree programmes both in Norway and abroad.
The first year of study aims to provide students with an understanding of markets and contexts, and to develop students¿ ability to critically reflect upon core values and issues. It also includes courses in mathematics, statistics, operational and financial accounting as well as jurisprudence.
The first year of this programme is common across all BSc programmes at Nord University Business School.
The second year of study provides more in-depth knowledge of socio-economic and business management themes such as accounting analysis, firm valuation, cost accounting and budgeting, advanced accounting, finance and investment. Courses in business accounting and system, labour law and applied research methods are also included.
The third year of study provides the student with more extensive knowledge of accounting as well as a course in strategy and consulting. Specialisations in accounting include tax law, financial accounting and accounting standards, public sector accounting and practical accounting.
Parts of the teaching will require that the candidate have access to a computer or tablet in order to utilise relevant software.

Upon successful completion of this programme, the candidate shall:

Knowledge

  • Have knowledge of the role of the accountant¿s role in society
  • Have thorough knowledge of key themes, theories, issues, processes, tools and methods in business administration, administration, socioeconomics and methodology, with special emphasis on accounting and accounting-related areas
  • Have knowledge of key themes in ethics, philosophy and legal methods, in particular in tax law and labour law
  • Have knowledge of research and development work in different subject areas
  • Have knowledge of history and traditions in accounting and business management
  • Have knowledge of how to start a business, the technological development in accounting and innovation systems
  • Have knowledge of the contents of as well as the differences between different accounting models and accounting theories

Skills

  • Be able to conduct professional assessments in accounting, tax and duty law as well as jurisprudence and related reporting according to current regulations
  • Be able to identify, plan and conduct projects and work assignments related to accounting assignments in accordance with best practises.
  • Be able to develop good routines and internal control systems for accounting and consulting assignments
  • Be able to assess operations as well as the socioeconomic, human, legal, ethical and environmental consequences of decisions and actions
  • Be able to make economic and managerial choices based on limited resources so as to meet the organisation¿s goals in the best way possible
  • Be able to apply professional knowledge and relevant R&D work results to practical and theoretical issues and make informed choices
  • Be able to reflect on his or her own professional practice and adjust this under supervision
  • Be able to identify, assess and refer to information and academic information as well as present this in order to inform an issue
  • Be able to use ICT to solve various professional issues using relevant software

General competence

  • Be able to assess the tension between theory and practice in the field of accounting
  • Be able to plan and conduct a variety of work assignments that stretch over time, both alone and as member of a team, and in according with ethical requirements and guidelines
  • Be able to exchange views and experiences with others in the field and through this identify opportunities and challenges related to practice
  • Have knowledge of innovation and innovation processes in organisation development
  • Have knowledge of relevant professional tools such as accounting software, techniques and expressions
  • Have knowledge of international developments in accounting and its significance for national regulations and praxis
  • Have knowledge of requirements and methods related to on-going updating of his or her knowledge in the field

Higher Education Entrance Qualification

English language proficiency

View general admission and documentation requirements

Candidates will hold particular competence in accounting and the programme qualifies candidates for official authorisation as an accountant. Candidates may also hold a variety of positions in business, public management and other organisations such as e.g. accounting consultancy and customer advisor, in addition to positions in project management, HR, public management etc.
The programme qualifies candidates to apply for admission to master¿s degree programmes in Norway as well as abroad.
Nord University works to facilitate exchanges abroad for all students on their bachelor¿s degree programmes. On this programme, we encourage an exchange abroad during the 4th semester. Candidates must make sure that the courses they take abroad are compatible with the formal requirements in Norway. Please contact the programme advisor for further information.
No tuition fees. Costs for semester registration and course literature apply. Beyond this, please refer to costs related to each course in the individual course descriptions.
The candidates¿ knowledge in all course subjects will be assessed according to the relevant regulations. Examination forms will vary across courses. Take-home exams, papers, project assignments, case studies and other forms of presentations are used in combination with written and oral school exams. Assessments is based on a letter grade scale (A-F) or a passed/not passed basis.

The programme is evaluated via student questionnaire, as well as by the programme director. The evaluations form a part of the University's quality assurance system.