Generally Accepted Accounting Principles (3 cr)
Code: KLVY030-3010
General information
- Enrollment
-
14.02.2022 - 31.12.2022
Registration for the implementation has ended.
- Timing
-
01.01.2022 - 31.12.2022
Implementation has ended.
- Number of ECTS credits allocated
- 3 cr
- Local portion
- 0 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Distance learning
- Unit
- Business
- Teaching languages
- Finnish
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
Assessment criteria, excellent (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.
Assessment criteria, satisfactory (1)
The students know bookkeeping legislation and other bookkeeping regulations and statements. They can use them with supervision in their work.
Prerequisites
Introduction to Accounting
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
Qualifications
Introduction to Accounting