Practical Bookkeeping (5cr)
Code: LT00BE85-3003
General information
- Enrollment
- 20.08.2020 - 31.12.2020
- Registration for the implementation has ended.
- Timing
- 01.08.2020 - 31.12.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
- Teachers
- Eija Pekkonen
- Course
- LT00BE85
Unfortunately, no reservations were found for the realization Practical Bookkeeping LT00BE85-3003. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
Evaluation scale
0 - 5
Content scheduling
Kirjanpidon kertaus
Tositteet
Tililuettelo
Liiketapahtumien tarkastelua:
-- Kirjaamisperusteet
(Arvonlisävero kirjanpidossa)
- Palkat kirjanpidossa
- Laskut ja hyvityslaskut
- Käteisalennukset
- Rahdit
- Luottotappiot
- Ulkomaankauppa ja kurssierot
Tilinpäätöskirjauksia:
- Siirtyvät erät
- Vaihto-omaisuus: arvostaminen ja jaksottaminen
- Pysyvät vastaavat: suunnitelman mukaiset poistot ja poistoero
Objective
The student can make various business entries and prepare the financial statements. The student knows the contents of the financial statements. The student familiarises him/herself with accounting regulations
Execution methods
See course’s implementation plan
Accomplishment methods
Lessons and exercises
Exam or assignments
Content
Accounting and balancing the accounts
Financial statements
Accounting exercises
Accounting regulations
Materials
Tomperi Soile, käytännön kirjanpito, oppi- ja harjoituskirja. Edita. Uusin painos.
Teaching methods
Lähiopetus/ohjaus
Harjoitustehtävät
Tentti ja opsikelijan itsearviointi
Assessment criteria, satisfactory (1)
The students are able to recognise the theoretical framework of bookkeeping and financial statements. They are able to use bookkeeping techniques and models in their work under supervision while being able to work as part of a group.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statements. They are able to use bookkeeping techniques and models in their work independently while working to achieve common goals in groups and teams.
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of bookkeeping and financial statements and other sources of good bookkeeping. They are able to use bookkeeping techniques and models in their work independently and can assess them critically while working in a team to develop its work and team spirit.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)