Generally Accepted Accounting PrinciplesLaajuus (3 cr)
Code: KLVY030
Credits
3 op
Objective
Students will be able to apply rules and laws of accounting in practical situations.
Content
Good accounting principles:
Accountancy act
Accountancy statutory order
Accoutancy Standards Board guidelines
Good accountancy principles
Assessment criteria, excellent (5)
The students are able to apply bookkeeping legislation and other bookkeeping regulations and statements in their work.
Assessment criteria, good (3)
The students are able to apply bookkeeping legislation independently in their work.
Assessment criteria, satisfactory (1)
The students know bookkeeping legislation and other bookkeeping regulations and statements. They can use them with supervision in their work.
Enrollment
01.01.2025 - 30.11.2025
Timing
01.01.2025 - 31.12.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Objective
Students will be able to apply rules and laws of accounting in practical situations.
Content
Good accounting principles:
Accountancy act
Accountancy statutory order
Accoutancy Standards Board guidelines
Good accountancy principles
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to apply bookkeeping legislation and other bookkeeping regulations and statements in their work.
Assessment criteria, good (3)
The students are able to apply bookkeeping legislation independently in their work.
Assessment criteria, satisfactory (1)
The students know bookkeeping legislation and other bookkeeping regulations and statements. They can use them with supervision in their work.
Prerequisites
Introduction to Accounting
Enrollment
22.03.2024 - 31.12.2024
Timing
01.01.2024 - 31.12.2024
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
VAPVAL2024VAPVAL2024
Objective
Students will be able to apply rules and laws of accounting in practical situations.
Content
Good accounting principles:
Accountancy act
Accountancy statutory order
Accoutancy Standards Board guidelines
Good accountancy principles
Location and time
Opiskelijan oman aikataulun mukaan.
Materials
Leppiniemi Jarmo - Leppiniemi Raili: Pieni kirjanpitovelvollinen, kirjanpito ja tilinpäätös. WSOYpro
Teaching methods
Verkkokurssi. Kurssiavain hyvakirjanpitotapa
Essee
Evaluation scale
Hylätty/Hyväksytty
Assessment criteria, excellent (5)
The students are able to apply bookkeeping legislation and other bookkeeping regulations and statements in their work.
Assessment criteria, good (3)
The students are able to apply bookkeeping legislation independently in their work.
Assessment criteria, satisfactory (1)
The students know bookkeeping legislation and other bookkeeping regulations and statements. They can use them with supervision in their work.
Assessment methods and criteria
Arviointikriteerit
Kiitettävä
Opiskelija osaa perustellusti soveltaa kirjanpidon lainsäädäntöä sekä muita kirjanpitoa sääteleviä ohjeita ja lausuntoja toiminnassaan.
Hyvä
Opiskelija osaa soveltaa itsenäisesti kirjanpidon lainsäädäntöä toiminnassaan.
Tyydyttävä
Opiskelija tuntee kirjanpidon lainsäädännön sekä muut kirjanpitoa säätelevät ohjeet ja lausunnot. Hän osaa käyttää niitä ohjatusti toiminnassaan.
Prerequisites
Introduction to Accounting
Enrollment
01.01.2023 - 31.12.2023
Timing
01.01.2023 - 31.12.2023
Number of ECTS credits allocated
3 op
Virtual portion
3 op
Mode of delivery
Distance learning
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
VAPVAL2023VAPVAL2023
Objective
Students will be able to apply rules and laws of accounting in practical situations.
Content
Good accounting principles:
Accountancy act
Accountancy statutory order
Accoutancy Standards Board guidelines
Good accountancy principles
Location and time
Opiskelijan oman aikataulun mukaan.
Materials
Leppiniemi Jarmo - Leppiniemi Raili: Pieni kirjanpitovelvollinen, kirjanpito ja tilinpäätös. WSOYpro
Teaching methods
Verkkokurssi. Kurssiavain hyväkirjanpitotapa
Essee
Evaluation scale
Hylätty/Hyväksytty
Assessment criteria, excellent (5)
The students are able to apply bookkeeping legislation and other bookkeeping regulations and statements in their work.
Assessment criteria, good (3)
The students are able to apply bookkeeping legislation independently in their work.
Assessment criteria, satisfactory (1)
The students know bookkeeping legislation and other bookkeeping regulations and statements. They can use them with supervision in their work.
Assessment methods and criteria
Arviointikriteerit
Kiitettävä
Opiskelija osaa perustellusti soveltaa kirjanpidon lainsäädäntöä sekä muita kirjanpitoa sääteleviä ohjeita ja lausuntoja toiminnassaan.
Hyvä
Opiskelija osaa soveltaa itsenäisesti kirjanpidon lainsäädäntöä toiminnassaan.
Tyydyttävä
Opiskelija tuntee kirjanpidon lainsäädännön sekä muut kirjanpitoa säätelevät ohjeet ja lausunnot. Hän osaa käyttää niitä ohjatusti toiminnassaan.
Prerequisites
Introduction to Accounting
Enrollment
14.02.2022 - 31.12.2022
Timing
01.01.2022 - 31.12.2022
Number of ECTS credits allocated
3 op
Virtual portion
3 op
Mode of delivery
Distance learning
Unit
Business
Teaching languages
- Finnish
Teachers
- Eija Pekkonen
Groups
-
VAPVAL2022VAPVAL2022
Objective
Students will be able to apply rules and laws of accounting in practical situations.
Content
Good accounting principles:
Accountancy act
Accountancy statutory order
Accoutancy Standards Board guidelines
Good accountancy principles
Location and time
Oman aikataulun mukaan.
Materials
Leppiniemi J. & Kaisanlahti T. 2016. Pien- ja mikroyrityksen tilinpäätös. Alma Talent Oy.
Leppiniemi J. & Kaisanlahti T. 2016. Kirjanpitolaki kommentaari. Alma Talent Oy.
Leppiniemi J. & Kaisanlahti T. 1998-. Kirjanpitolautakunnan ratkaisut. Alma Talent Oy. Teos on päivittyvä hakuteos ja se päivittyy neljä kertaa vuodessa.
Leppiniemi J. & Kaisanlahti T. 2018. Tilinpäättäjän käsikirja. Alma Talent Oy. 2018.
Teaching methods
Kirjallisuusessee
Further information
Devmoodlen kurssiavain: hyvakirjanpitotapa
Evaluation scale
Hylätty/Hyväksytty
Assessment criteria, excellent (5)
The students are able to apply bookkeeping legislation and other bookkeeping regulations and statements in their work.
Assessment criteria, good (3)
The students are able to apply bookkeeping legislation independently in their work.
Assessment criteria, satisfactory (1)
The students know bookkeeping legislation and other bookkeeping regulations and statements. They can use them with supervision in their work.
Prerequisites
Introduction to Accounting