Management Accounting (5 cr)
Code: BY00BX41-3019
General information
- Enrollment
-
18.08.2025 - 21.09.2025
Registration for introductions has not started yet.
- Timing
-
01.08.2025 - 31.12.2025
The implementation has not yet started.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Business
- Teaching languages
- Finnish
- Seats
- 5 - 30
- Degree programmes
- Bachelor’s Degree in Tourism
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Realization has 15 reservations. Total duration of reservations is 40 h 0 min.
| Time | Topic | Location |
|---|---|---|
|
Tue 26.08.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 09.09.2025 time 08:30 - 10:00 (1 h 30 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 16.09.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA11L156-aud
TA11L156-aud
|
|
Tue 23.09.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA11L156-aud
TA11L156-aud
|
|
Thu 02.10.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 07.10.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 21.10.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 28.10.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 04.11.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 11.11.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 18.11.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 25.11.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 02.12.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Tue 09.12.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA12L101
TA12L101
|
|
Thu 11.12.2025 time 09:00 - 11:45 (2 h 45 min) |
Johdon laskenta BY00BX41-3019 |
TA11L156-aud
TA11L156-aud
|
Evaluation scale
0 - 5
Content scheduling
1. Profitability management
2. Budgeting
3. Cost accounting
4. Investment management
Objective
Students will be able to carry out calculations that support the finances and specifically profitability related management decision making.
The course have common 3 credits to students in Sports, Business and Tourism.
Execution methods
Contact teaching
Accomplishment methods
Practices
Returnable assignments
Exam
Content
Common 3 cr:
Profitability monitoring
Planning operations
Cost accounting
Business 2 cr:
Activity based accounting
Assessing the profitability of investments
Location and time
Classroom teaching according to schedule
Materials
Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi
Other material will be announced at the beginning of the course.
Material in Reppu provided by teacher.
Teaching methods
Lectures
Assignments and exercises
Exercises to be returned
Exam
Exam schedules
According to separate schedule. Will be updated later.
Completion alternatives
Independent studying in Reppu and participating in exam. Return exercises on due date.
Student workload
135 hours students workload = 5 cr
in classroom lessons 15 x 2,5 h = 37,5 h
student's independent work 97,5 h
Assessment criteria, satisfactory (1)
The students are able to identify management accounting theory. They are able to compile profitability planning and management calculations under supervision. They participate in group (classroom) work.
Assessment criteria, good (3)
The students are able to interpret and management accounting theory. They are able to independently compile profitability planning and management calculations. They work together to achieve common goals in teams and groups.
Assessment criteria, excellent (5)
The students are able to interpret and apply management accounting theory. They are able to independently compile demanding profitability planning and management calculations. They develop the work and spirit of their team/group.