Financial ManagementLaajuus (5 op)

Osaamistavoitteet

At the end of the study unit the student is expected to be able to explain the meanings of key business terms classify business transactions into operating, investing, and financing activities. record the business transactions in accounting system  prepare the P/L and B/S -Statements at end of period identify the primary functions of cost/management/accounting distinguish between different type of costs calculate fixed and variable costs, contribution margin, contribution margin-%, break-even point, and target sales calculate the full costs for a product or for a service. explain the budgeting and business controlling process prepare the master budgets for a business entity.  

Sisältö

Overview of accounting                                                                                                       Recording transactions                                                  End-of-period adjustments                                                                  Value Added Tax                                                          Profit and Loss Statement                                             Balance Sheet  Backround to Cost and Management Accounting                                         Classification of different type of costs Product costing                                                                                                      Budgeting and budgetary control

Arviointikriteerit, hyvä (3)

Excellent (5), Good (4-3), Satisfactory (2-1), Rejected (0).