Generally Accepted Accounting Principles (3 cr)
Code: KLVY030-3010
General information
Enrollment
14.02.2022 - 31.12.2022
Timing
01.01.2022 - 31.12.2022
Number of ECTS credits allocated
3 op
Virtual portion
3 op
Mode of delivery
Distance learning
Unit
Business
Teaching languages
- Finnish
Teachers
- Eija Pekkonen
Groups
-
VAPVAL2022VAPVAL2022
Objective
Students will be able to apply rules and laws of accounting in practical situations.
Content
Good accounting principles:
Accountancy act
Accountancy statutory order
Accoutancy Standards Board guidelines
Good accountancy principles
Location and time
Oman aikataulun mukaan.
Materials
Leppiniemi J. & Kaisanlahti T. 2016. Pien- ja mikroyrityksen tilinpäätös. Alma Talent Oy.
Leppiniemi J. & Kaisanlahti T. 2016. Kirjanpitolaki kommentaari. Alma Talent Oy.
Leppiniemi J. & Kaisanlahti T. 1998-. Kirjanpitolautakunnan ratkaisut. Alma Talent Oy. Teos on päivittyvä hakuteos ja se päivittyy neljä kertaa vuodessa.
Leppiniemi J. & Kaisanlahti T. 2018. Tilinpäättäjän käsikirja. Alma Talent Oy. 2018.
Teaching methods
Kirjallisuusessee
Further information
Devmoodlen kurssiavain: hyvakirjanpitotapa
Evaluation scale
Hylätty/Hyväksytty
Arviointikriteerit, kiitettävä (5)
The students are able to apply bookkeeping legislation and other bookkeeping regulations and statements in their work.
Assessment criteria, good (3)
The students are able to apply bookkeeping legislation independently in their work.
Arviointikriteerit, tyydyttävä (1)
The students know bookkeeping legislation and other bookkeeping regulations and statements. They can use them with supervision in their work.
Qualifications
Introduction to Accounting