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Introduction to Accounting (5 cr)

Code: LT00BX25-3012

General information


Enrollment
01.08.2023 - 30.09.2023
Registration for the implementation has ended.
Timing
01.08.2023 - 31.12.2023
Implementation has ended.
Number of ECTS credits allocated
5 cr
Local portion
5 cr
Mode of delivery
Contact learning
Unit
Business
Teaching languages
Finnish
Degree programmes
BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
Saara Manninen
Groups
LLM23S
LLM23S
Course
LT00BX25
No reservations found for realization LT00BX25-3012!

Objective

Students will be aware of the significance of bookkeeping and accounting as a part of entrepreneurial activities. They will know the basic principles of compiling accounts and financial statements. Additionally they will be able to assess a company's financial situation based on the profit and loss statement and balance sheet as well as understanding the significance of the financial statement as the basis of corporate taxation.

Content

Accounting as a part of business operations
Double-entry bookkeeping
Financial statement structure
ADP bookkeeping
The basics of VAT and company taxation
Introduction to financial statement analysis

Materials

Oppikirja: Jormakka, Raija – Koivusalo, Kaija – Lappalainen, Jaana – Niskanen, Mervi. (7.-8., uudistettu painos, 2022). Laskentatoimi. Edita.
Muu ReppuMoodlessa mainittu materiaali.

Teaching methods

Luennot, ohjatut harjoitukset, verkko-opinnot, itsenäinen työskentely ja ryhmätyöskentely.

Student workload

Opintojakso edellyttää 135 tuntia opiskelijan työtä.

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The student
knows the basic principles of accounting and financial statements
can interpret and draw conclusions on financial statements using financial ratios
can use accounting technics independently and judge them critically

Assessment criteria, good (3)

The student
knows the basic priciples of accounting and financial statements
can interpret financial ratios and prepare financial statements
can use accounting technics independently

Assessment criteria, satisfactory (1)

The student recognizes the significance of accounting and financial statements in economic follow-up
The student knows the basic principles of accounting and financial statements and can calculate financial ratios

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