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Financial Accounting and Analysis (5cr)

Code: LB00BI03-3015

General information


Enrollment
30.12.2025 - 26.01.2026
Registration for the implementation has ended.
Timing
01.01.2026 - 15.05.2026
Implementation is running.
Number of ECTS credits allocated
5 cr
Local portion
3 cr
Virtual portion
2 cr
Mode of delivery
Blended learning
Unit
Business
Teaching languages
English
Degree programmes
Bachelor’s Degree in International Business
Teachers
Sami Malm
Groups
LBI24S
LBI24S
LBX25S
Exchange Students / Business
Course
LB00BI03

Realization has 14 reservations. Total duration of reservations is 35 h 0 min.

Time Topic Location
Thu 22.01.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L101 TA12L101
Thu 29.01.2026 time 09:15 - 11:45
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L119 TA12L119
Thu 05.02.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L101 TA12L101
Fri 13.02.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L125 TA12L125
Thu 19.02.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L116 TH luokka TA12L116 TH luokka
Thu 26.02.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L127 TA12L127
Thu 12.03.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L120 TA12L120
Fri 20.03.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L120 TA12L120
Mon 23.03.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L120 TA12L120
Thu 02.04.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L120 TA12L120
Thu 16.04.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L127 TA12L127
Thu 23.04.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L125 TA12L125
Thu 07.05.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L120 TA12L120
Mon 18.05.2026 time 12:45 - 15:15
(2 h 30 min)
Financial Accounting and Analysis LB00BI03-3015
TA12L120 TA12L120
Changes to reservations may be possible.

Evaluation methods and criteria

Exam 50%
Group work 50%

Evaluation scale

0 - 5

Content scheduling

s 26

Objective

The course will provide an introduction to financial accounting and the preparation of financial statements. Students will be acquainted with financial analysis, its techniques and usage in evaluating companies´ financial performance and position

Execution methods

See course`s implementation plan

Accomplishment methods

See courses`s implementation plan

Content

The role of financial accounting, and usage of financial statement.
The accounting cycle and double-entry bookkeeping.
Entries, adjustments and the preparation of financial statements.
Financial analysis and the use of ratios and other techniques to interpret business performance from financial statements.

Location and time

spring 26

Materials

See reppu

Teaching methods

lectures
exercises
independent study

Exam schedules

Exam mid April

Student workload

135 h

Assessment criteria, satisfactory (1)

Assessment (1-2): The students are able to recognize the importance of bookkeeping and financial statements in corporate financial monitoring. They are able to calculate key figures for financial statements. The students use bookkeeping techniques and models under supervision and are able to work in groups.

Assessment criteria, good (3)

Good (3-4): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to interpret key figures based on financial statements. The students use bookkeeping techniques and models independently in their work and engage in activity to achieve common goals in groups and teams.

Assessment criteria, excellent (5)

Excellent (5): The students are proficient in the basic principles of bookkeeping and financial statements. They are able to draw conclusions about a company's financial situation using key figures based on information in the financial statement. The students are able to use bookkeeping techniques and models independently in their work and can assess them critically while working to develop the work of their team/group and to create team spirit.

Qualifications

Introduction to Business Operations.

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