Knowledge

The student...

has knowledge of the rules governing the rights and obligations of authorized accountants, including the accountants duties
has knowledge of the requirements, obligations and recommendations that emerge in good accounting practice
is familar with the Board of Director, General Manager and Auditor's role and responsibilities
is familar with the most central enterprise routines
is familar with the general checks and can reflect on organizational relationships in relation to internal control, including measures to ensure an efficient internal control
is familar with the requirements for the security and controls in the ICT systems
has knowledge of the basic principles of bookkeeping and good posting practices, and recognizes the essential law requirements
has knowledge of analysis of financial statements
has knowledge of central principles within business understanding

Skills

The student...

can process and record transactions and business events
can apply the rules on rights and obligations and the content of good accounting practices including risk-and money-laundering regulations.
can communicate the relevant analysis information to the clients
can apply principles of business understanding to assist clients

General competence

The student...

can reflect on the challenges associated with working on an accounting business, the challenges that arise in the face of the clients and the laws and rules that apply in that regard

Subject description 6091

The Accountance Profession