Introduction

This 3-year Bachelor’s degree study programme will provide students with expertise in the areas of auditing, accounting, taxes and fees. This will qualify them for positions in auditing in the private and public sectors, in the accounting profession, in the area of accounting within organizations and other administrative positions in finance and administration.
The title Bachelor of Accountancy will be given to students who complete the study programme with a grade C or above in the courses Auditing, Annual Accounts and Good Accounting Practice, Accountancy Law and Tax Law.
In order to be registered as a certified accountant, the candidate must fulfill the requirements to be awarded a diploma; achieve grades of C or above in the courses Auditing, Annual Accounts and Good Accounting Practice, Accountancy Law and Tax Law; and, in addition, complete 3 years of varied auditing training, culminating in a practical examination, which must receive a passing mark. This will qualify the candidate to operate his/her own accountancy practice. By fulfilling the requirements for a diploma, and with 2 years of accounting practice, the candidate will be eligible to become a certified bookkeeper. This will qualify him/her to run their own bookkeeping business.
On being awarded a diploma with the necessary grade requirements, the candidate will be eligible for admission to Master’s degree study programmes, including the study programme in Accountancy.

Target Group and Admission Requirements

The study programme is intended for anyone who wishes to gain qualifications at the Bachelor’s degree level in finance and administrative studies, with a specialization in accountancy, bookkeeping and tax. In order to gain admission to the study programme, applicants must fulfill general admission requirements or possess prior experiential learning.

Aim of the Programme

The aim of the Bachelor’s degree programme in Accountancy is to educate practice-oriented and reflective professionals. The study programme qualifies students for positions in accountancy, bookkeeping and the area of finance and administration in the private and public sectors.

The courses include the following basic aims:

Students will:

• Gain professional insight, analytical training and understanding within social and ethical frameworks
• Be introduced to basic concepts and tools for approaching issues within the relevant business and socio-economic fields and provide students with training in the use of relevant methods and techniques in these areas
• Develop their ability to analyze ethical issues
• Develop the necessary social skills for working in teams and on group projects
• Gain skills in integrating ICT in the various subject areas
  
  

Theoretical knowledge pertinent to working as an accountant will include:

• Reviewing and checking internal audit procedures for businesses
• Inspecting accounting documentation, bookkeeping and accounting
• Auditing annual financial statements based on current regulations and tax rules
• Guidance of company management with regard to accounting, taxes and fees, bookkeeping analyses and various accounting-related management obligations
  
  
  

Theoretical knowledge that is pertinent to working in other positions within the areas of finance and administration in the ​​private and public sectors includes:

• Bookkeeping and preparation of accounts and financial statements
• Analysis and understanding of accounts and financial statements
• Tax rules and fees regulations for businesses
• Organisational structures and development, and personnel management
• Administrative procedures and modification of such procedures
• Financial calculations and calculations in connection with internal decision-making
  
  

Learning outcome

After completing the study programme, the student will have gained considerable knowledge, skills and competence in:

• General financial and administrative areas, particularly in accounting, bookkeeping, taxes and fees.
• Statutory and legal provisions in accounting, bookkeeping, taxes and fees
• Working methods in accounting, bookkeeping, taxes and fees

The specific learning outcomes are described in the individual courses of the study programme.

Curriculum and structure

The national curriculum for the three-year Bachelor’s study programme in Accountancy was established by the Ministry of Education and Research in 2005. The study programme is a 3-year course of studies and comprises 180 ECTS units, consisting of 30 ECTS per semester. The study programme meets national and international curriculum requirements at undergraduate level.
The study programme consists of courses that run over one or more semesters with a fixed number of lecture hours per week. The workload of each course corresponds to the number of ECTS credits.

Internationalization

The study programme allows students to study at an educational institution abroad for one semester (30 ECTS credits). Telemark University has entered into cooperative agreements with foreign institutions and has funding arrangements for students wishing to study abroad, which students should familiarize themselves with. For more information please refer to:
http://www.hit.no/nor/HiT/AA-studere-ved-HiT/AA-studere-i-utlandet/Utveksling-fra-HiT/Hvor-kan-jeg-reise/HiTs-avtalepartnere

Teaching and Learning Methods

The study programme includes a variety of teaching and learning methods, such as lectures, seminars, group projects, individual assignments and field trips. Traditional teaching methods may be supplemented by active use of e-mail, Internet and computer-based modelling tools.

Assessment Methods

The candidates’ knowledge of all the study programme’s courses will be evaluated. A variety of assessment methods will be used. The particular types of assessment are listed in the individual course descriptions. Grades are awarded on a scale from A-F where F represents a failing grade. To receive a diploma with the title Bachelor of Accountancy the candidate must meet the requirements to be a certified accountant: complete the study programme according to the current curriculum; and achieve a grade of C or better in the courses Tax Law Accountancy Law, Auditing, Annual Accounts and Good Accounting Practice. Candidates who complete the study programme but who fail to meet the grade requirements will be awarded a diploma with the title Bachelor’s Degree in Business Administration.

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