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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.

en
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

en
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
  • VAPVAL2024
    VAPVAL2024

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

en
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
  • VAPVAL2023
    VAPVAL2023

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

en
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
  • VAPVAL2022
    VAPVAL2022

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