103 Certified Accountancy, specialization

Target Group and Admission Requirements

The study programme is suitable for those who want a degree that will qualify them for positions in accountancy, bookkeeping, and finance and administration in the private and public sectors. Admission requirements are: passes in the courses that are part of the 2-year College Candidate study programme in Business Administration or the equivalent. Applications will be assessed individually, and admissions are based on academic qualifications and grades. Dispensation from admission requirements may be given.

Students who complete this one-year study programme will be awarded the title Bachelor of Accountancy on completion of the courses included in the 3-year Accountancy study programme (180 ECTS); a grade C or above must be obtained in the courses Auditing, Annual Accounts and Good Accounting Practice, Accountancy Law and Tax Law. In order to be awarded a Bachelor’s diploma the student must have completed a minimum of 60 of 180 ECTS credits at Telemark University College.

Students who wish to gain a Bachelor’s diploma must apply for recognition of previous academic qualifications at the start of the semester. If previous studies are not entirely consistent with the courses in the college’s Bachelor’s degree study programme, the student must take more than 60 ECTS credits in order to complete the Bachelor’s degree study programme. In this case, the student may apply for an extended period of study.

Aim of the Programme

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

The courses includes 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 and sales documentation of sales and purchase
  • 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

Further study opportunities

The study programme provides a basis for further studies at Master’s degree level in accounting or within business administration (for further information, see separate entry requirements for Master’s degrees at the various educational institutions).

Curriculum and structure



Code Course title Credits O/V *) Credits pr. semester
  S1(A) S2(V)
5106 Auditing 20.00 O 10 10
5355 Tax Law Accountancy Exam 20.00 O 5  
6011 Social Science Methods 7.50 O 7,5  
6031 Accountancy Organisation and Systems 7.50 O 7,5  
5101 Annual Accounts and Good Accounting
Practice
15.00 O   15
5104 Public Sector Accounting and Budgeting 5.00 O   5
Total: 30 30
*) O - Mandatory course, V - Optional course

The 1-year study programme comprises 60 ECTS credits ECTS (30 ECTS credits per semester). The study programme builds on two years of study in Business Administration or the equivalent; please refer to the information above.

The study programme consists of courses that run over one or more semesters, with a fixed number of lecture hours per week. The workload for each course corresponds to the number of ECTS credits.

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 given 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

Publisert av / forfatter Bergit Grivi <Bergit.GriviSPAMFILTER@hit.no>, last modified Marit Skogli - 18/09/2012