Financial Statement AnalysisLaajuus (5 cr)
Code: LT00BX58
Credits
5 op
Teaching language
- Finnish
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Materials
Opintojakson alussa sovittu kirjallisuus ja opettajan laatima materiaali
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Enrollment
30.12.2024 - 26.01.2025
Timing
01.01.2025 - 31.07.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT23SHLLT23SH
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Location and time
LLT22SH työjärjestyksen mukaan
Materials
Tomperi S. 2022 tai uudempi painos. Käytännön kirjanpito. Oppikirja ja harjoituskirja.Edita.
Tomperi S. 2022 tai uudempi painos. Kehittyvä kirjanpitotaito. Oppikirja ja harjoituskirja. Edita.
Teoksen aikaisemmat painokset myös soveltuvat.
Teaching methods
Lähiopetus
Palautettavat tehtävät
Tentti
Exam schedules
Ilmoitetaan luennoilla.
Completion alternatives
Verkko-opinnot.
Monimuotototetus LLM22S-ryhmän työjärjestyksen mukaan.
Content scheduling
Tilinpäätöksen sisältö, painotus tuloslaskelma ja tase.
Suunnitelman mukaiset poistot ja poistoero
Pakolliset -ja vapaaehtoiset varaukset
Tunnuslukuanalyysi
Kassavirta-analyysi
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Assessment methods and criteria
Kiitettävä
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä sekä muita hyvän kirjanpitotavan lähteitä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta ja syy-seuraussuhteita.
Opiskelija toimii ryhmän ja tiimin kehittäjänä ja hengen luojana.
Hyvä
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta.
Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä ja tiimeissä.
Tyydyttävä
Opiskelija tunnistaa kirjanpidon ja tilinpäätösanalyysin taustalla olevaa teoriaa.
Opiskelija analysoi ohjatusti yrityksen taloudellista tilannetta.
Opiskelija osallistuu toimintaan ryhmässä.
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping
Enrollment
30.12.2024 - 26.01.2025
Timing
01.01.2025 - 31.05.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Ulla Tirronen Heikkinen
- Eija Pekkonen
Groups
-
LLM23SLLM23S
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Materials
Opintojakson alussa sovittu kirjallisuus ja opettajan laatima materiaali
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping
Enrollment
01.12.2023 - 31.01.2024
Timing
01.01.2024 - 31.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT22SHLLT22SH
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Location and time
LLT22SH työjärjestyksen mukaan
Materials
Tomperi S. 2022. Käytännön kirjanpito. Oppikirja ja harjoituskirja.Edita.
Tomperi S. 2022. Kehittyvä kirjanpitotaito. Oppikirja ja harjoituskirja. Edita.
Teoksen aikaisemmat painokset myös soveltuvat.
Teaching methods
Lähiopetus
Palautettavat tehtävät
Tentti
Exam schedules
Ilmoitetaan luennoilla.
Completion alternatives
Verkko-opinnot.
Monimuotototetus LLM22S-ryhmän työjärjestyksen mukaan.
Content scheduling
Tilinpäätöksen sisältö, painotus tuloslaskelma ja tase.
Suunnitelman mukaiset poistot ja poistoero
Pakolliset -ja vapaaehtoiset varaukset
Tunnuslukuanalyysi
Kassavirta-analyysi
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Assessment methods and criteria
Kiitettävä
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä sekä muita hyvän kirjanpitotavan lähteitä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta ja syy-seuraussuhteita.
Opiskelija toimii ryhmän ja tiimin kehittäjänä ja hengen luojana.
Hyvä
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta.
Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä ja tiimeissä.
Tyydyttävä
Opiskelija tunnistaa kirjanpidon ja tilinpäätösanalyysin taustalla olevaa teoriaa.
Opiskelija analysoi ohjatusti yrityksen taloudellista tilannetta.
Opiskelija osallistuu toimintaan ryhmässä.
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping
Enrollment
01.12.2023 - 31.01.2024
Timing
01.01.2024 - 31.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM22SLLM22S
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Location and time
LLM22S työjärjestyksen mukaan
Materials
Tomperi S. 2022. Käytännön kirjanpito. Edita.
Tomperi S. 2022. Kehittyvä kirjanpitotaito. Edita.
Teoksen aikaisemmat painokset myös soveltuvat.
Korhonen P. 2011. Yritystutkimuksen tilinpäätösanalyysi. Gaudeamus.
Teaching methods
Luennot
Palautettavat tehtävät
Tentti
Exam schedules
Tentit Devmoodlessa
Completion alternatives
Verkko-opinnot.
Monimuotototeutus LLM22-ryhmän työjärjestyksen mukaan.
Content scheduling
Tilinpäätöksen sisältö, painotus tuloslaskelma ja tase
Suunnitelman mukaiset poistot ja poistoero
Varaukset
Tunnuslukuanalyysi
Kassavirta-analyysi
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Assessment methods and criteria
Palautettavat tehtävät
Tentti
Assessment criteria, excellent (5)
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä sekä muita hyvän kirjanpitotavan lähteitä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta ja syy-seuraussuhteita.
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta.
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa kirjanpidon ja tilinpäätösanalyysin taustalla olevaa teoriaa.
Opiskelija analysoi ohjatusti yrityksen taloudellista tilannetta.
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping
Enrollment
01.12.2022 - 31.01.2023
Timing
01.01.2023 - 30.07.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT21SHLLT21SH
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Location and time
LLT21SH työjärjestyksen mukaan
Materials
Tomperi S. 2022. Käytännön kirjanpito. Oppikirja ja harjoituskirja.Edita.
Tomperi S. 2022. Kehittyvä kirjanpitotaito. Oppikirja ja harjoituskirja. Edita.
Teoksen aikaisemmat painokset myös soveltuvat.
Teaching methods
Lähiopetus
Luennot ja harjoitukset
Palautettava tehtävä
Tentti
Exam schedules
Ilmoitetaan luennoilla.
Completion alternatives
Monimuotototetus LLM21S-ryhmän työjärjestyksen mukaan.
Content scheduling
Tilinpäätöksen sisältö, painotus tuloslaskelma ja tase.
Suunnitelman mukaiset poistot ja poistoero
Varaukset
Tunnuslukuanalyysi
Kassavirta-analyysi
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Assessment methods and criteria
Kiitettävä
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä sekä muita hyvän kirjanpitotavan lähteitä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta ja syy-seuraussuhteita.
Opiskelija toimii ryhmän ja tiimin kehittäjänä ja hengen luojana.
Hyvä
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta.
Opiskelija osallistuu toimintaan yhteisten tavoitteiden saavuttamiseksi ryhmässä ja tiimeissä.
Tyydyttävä
Opiskelija tunnistaa kirjanpidon ja tilinpäätösanalyysin taustalla olevaa teoriaa.
Opiskelija analysoi ohjatusti yrityksen taloudellista tilannetta.
Opiskelija osallistuu toimintaan ryhmässä.
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping
Enrollment
01.12.2022 - 31.01.2023
Timing
01.01.2023 - 31.07.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM21SLLM21S
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Location and time
LLM21S työjärjestyksen mukaan
Materials
Tomperi S. 2022. Käytännön kirjanpito. Edita.
Tomperi S. 2022. Kehittyvä kirjanpitotaito. Edita.
Teoksen aikaisemmat painokset myös soveltuvat.
Korhonen P. 2011. Yritystutkimuksen tilinpäätösanalyysi. Gaudeamus.
Teaching methods
Luennot ja harjoitukset
Palautettava tehtävä
Tentti
Exam schedules
Tentit Devmoodlessa
Completion alternatives
Verkko-opinnot LLM21-ryhmän avausluennon jälkeen.
Content scheduling
Tilinpäätöksen sisältö, painotus tuloslaskelma ja tase
Suunnitelman mukaiset poistot ja poistoero
Varaukset
Tunnuslukuanalyysi
Kassavirta-analyysi
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Assessment methods and criteria
Palautettavat tehtävät
Tentti
Assessment criteria, excellent (5)
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä sekä muita hyvän kirjanpitotavan lähteitä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta ja syy-seuraussuhteita.
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita kirjanpidon ja tilinpäätösanalyysin taustalla olevan teorian lainsäädäntöä.
Opiskelija analysoi itsenäisesti yrityksen taloudellista tilannetta.
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa kirjanpidon ja tilinpäätösanalyysin taustalla olevaa teoriaa.
Opiskelija analysoi ohjatusti yrityksen taloudellista tilannetta.
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping
Enrollment
01.12.2021 - 31.01.2022
Timing
01.01.2022 - 31.07.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Raija Jormakka
Groups
-
LLT20SHLLT20SH
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping
Enrollment
01.12.2021 - 31.01.2022
Timing
01.01.2022 - 31.07.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Raija Jormakka
Groups
-
LLM20SLLM20S
Objective
Students will be able to compile financial statements for different forms of company. They will be able to analyse a company's economic situation with the aid of financial statement information.
Content
The impact of different forms of business on the financial statement
Financial ratio analysis
Cash flow calculation
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis and other sources of good bookkeeping. They are able to analyse a company's economic situation and reasons and consequence relationships independently. They are able to work as a team to develop the team's work and spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation independently. They are able to work as a team to achieve the common goals of the team/group.
Assessment criteria, satisfactory (1)
The students are able to recognize the theoretical framework of bookkeeping and financial statement analysis. They are able to analyse a company's economic situation with supervision. They participate in the work of the group (classwork).
Prerequisites
Introduction to Accounting
Follow-up course in Bookkeeping