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Financial accountingLaajuus (5 cr)

Code: LT00AA92

Credits

5 op

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You are able to analyze and interpret financial statements and ratios of a small enterprise. You are able to explain the basic principles of value added taxation and business taxation in different forms of business.

Content

What is the role of financial accounting in business operations? How to apply the process of accounting cycle in a small enterprise? How to analyze and interpret financial statements? How to take into account the value added taxation in accounting cycle and reporting? How does the business taxation vary in different forms of business?

Materials

Management accounting

Enrollment

14.08.2024 - 08.09.2024

Timing

02.09.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Business

Campus

Savonlinna Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Turvallisuusala
Teachers
  • Tommi Pälli
Teacher in charge

Tommi Pälli

Groups
  • TUSA24SP
    Business Management, safety and security, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You are able to analyze and interpret financial statements and ratios of a small enterprise. You are able to explain the basic principles of value added taxation and business taxation in different forms of business.

Content

What is the role of financial accounting in business operations? How to apply the process of accounting cycle in a small enterprise? How to analyze and interpret financial statements? How to take into account the value added taxation in accounting cycle and reporting? How does the business taxation vary in different forms of business?

Opiskelumateriaali

Management accounting

Evaluation scale

1-5

Enrollment

21.08.2023 - 01.09.2023

Timing

30.10.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Business

Campus

Savonlinna Campus

Teaching languages
  • Finnish
Seats

0 - 40

Degree programmes
  • Degree Programme in Turvallisuusala
Teachers
  • Tommi Pälli
Teacher in charge

Tommi Pälli

Groups
  • TUSA23SP
    Business Management, safety and security, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You are able to analyze and interpret financial statements and ratios of a small enterprise. You are able to explain the basic principles of value added taxation and business taxation in different forms of business.

Content

What is the role of financial accounting in business operations? How to apply the process of accounting cycle in a small enterprise? How to analyze and interpret financial statements? How to take into account the value added taxation in accounting cycle and reporting? How does the business taxation vary in different forms of business?

Opiskelumateriaali

Kirjallisuus: Liiketoimintaosaaminen : menestyvän yritystoiminnan perusta. Kirja/e-aineisto: Viitala, Riitta, kirjoittaja. ; Jylhä, Eila, kirjoittaja. 2013

Kustannuslaskenta ja kannattavuusajattelu. (soveltuvin osin) E-kirja, Pellinen, Jukka, kirjoittaja. Alma [2019] 3.,

Yritystaloutta esimiehille, E-kirja. Niskavaara, Eeva, Alma [2017] 3.,

Yksilölliset oppimisväylät

yöviikkopohjainen oppimisväylä:
Osallistut työjärjestyksen mukaiseen opetukseen ja ohjaukseen. Opiskelusi rytmittyvät työjärjestyksen mukaisten ryhmätapaamisten ja itsenäisesti tehtävien oppimistehtävien mukaan

Opintoja nopeuttava oppimisväylä:
Ota opintojakson opettajaan yhteyttä hyvissä ajoin ennen opintojakson alkua nopeuttavan opiskeluvaihtoehdon selvittämiseksi.

TKI ja työelämäyhteistyö

Alakohtaiset aiheet työelämän tarpeisiin.

Tentit ja muut määräajat

Opintojakson tentit opintojakson aikana lähitunneilla. Uusintatentit Exam-järjestelmässä.

Evaluation scale

1-5

Assessment methods and criteria

Itsenäiset tehtävät, tuntitehtävät, kirjalliset tentit, opiskelijan aktiivisuus

Enrollment

22.08.2022 - 28.08.2022

Timing

29.08.2022 - 31.12.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Department of Business

Campus

Savonlinna Campus

Teaching languages
  • Finnish
Seats

0 - 50

Degree programmes
  • Degree Programme in Turvallisuusala
Teachers
  • Tommi Pälli
Teacher in charge

Tommi Pälli

Groups
  • TUSA22SP
    Business Management, safety and security, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You are able to analyze and interpret financial statements and ratios of a small enterprise. You are able to explain the basic principles of value added taxation and business taxation in different forms of business.

Content

What is the role of financial accounting in business operations? How to apply the process of accounting cycle in a small enterprise? How to analyze and interpret financial statements? How to take into account the value added taxation in accounting cycle and reporting? How does the business taxation vary in different forms of business?

Evaluation scale

1-5