Financial accountingLaajuus (5 cr)

Objective

Students can apply the basic principles of financial accounting, including also electronic accounting. Students can apply the basic principles of financial accounting when preparing the financial statements of a small enterprise. Students can analyze and interpret financial statements.

Content

How are business transactions identified and recorded in accounting? What does electronic accounting mean in the accounting cycle? How are the financial statements of a small enterprise prepared and reported? How are financial statements analysed and interpreted?

Qualifications

No prerequisities

Assessment criteria, good (3)

a. Students can systematically use professional terminology related to financial accounting. c. Students can identify interrelated tasks. e. Students can use the key models, methods and techniques of financial accounting.