Generally Accepted Accounting Principles (3cr)
Code: KLVY030-3005
General information
- Enrollment
- 14.04.2020 - 26.04.2020
- Registration for the implementation has ended.
- Timing
- 01.01.2020 - 31.12.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 3 cr
- Local portion
- 0 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Distance learning
- Teaching languages
- Finnish
- Teachers
- Eija Pekkonen
- Course
- KLVY030
Unfortunately, no reservations were found for the realization Generally Accepted Accounting Principles KLVY030-3005. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
Evaluation scale
Hylätty/Hyväksytty
Objective
Students will be able to apply rules and laws of accounting in practical situations.
Execution methods
Online course
Accomplishment methods
Essay
Content
Good accounting principles:
Accountancy act
Accountancy statutory order
Accoutancy Standards Board guidelines
Good accountancy principles
Materials
Leppiniemi – Kaisanlahti, PieniPien- ja mikroyrityksen tilinpäätös. Talentumpro. 2016.
Leppiniemi - Kaisanlahti, Kirjanpitolaki kommentaari. Talentumpro. 2016, 4. uusittu painos.
Leppiniemi – Kaisanlahti, Kirjanpitolautakunnan ratkaisut. Fokus. 2016.
Leppiniemi – Kaisanlahti, Tilinpäättäjän käsikirja. Talentumpro. 2016.
Huomaa, että edellä mainitut teokset löytyvät Kamk:n kirjastosta e-aineistona.
Teaching methods
Itsenäinen opiskelu
Kirjallisuusreferaatti opiskelijan oman aikataulun mukaan.
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 criteria, good (3)
The students are able to apply bookkeeping legislation independently in their work.
Assessment criteria, excellent (5)
The students are able to apply bookkeeping legislation and other bookkeeping regulations and statements in their work.
Qualifications
Introduction to Accounting