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Financial accountingLaajuus (5 cr)

Code: LY00DT12

Credits

5 op

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Materials

Management accounting (5 ECTS credits)

Enrollment

08.04.2024 - 21.04.2024

Timing

28.10.2024 - 20.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

3.5 op

Mode of delivery

30 % Contact teaching, 70 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Mikkeli Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Kristiina Kinnunen
  • Anna-Mari Kämppi
Teacher in charge

Kristiina Kinnunen

Groups
  • LTMI24SM
    Business Management, part-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Materials

Management accounting (5 ECTS credits)

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

23.09.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT22SP
    Logistics, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

09.09.2024 - 03.12.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Heli Viinamäki
Teacher in charge

Riitta Vento

Groups
  • LTKV24SP
    Business management, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

02.09.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • English
Seats

20 - 60

Degree programmes
  • Degree Programme in Digital International Business
Teachers
  • Heli Viinamäki
Teacher in charge

Heli Viinamäki

Groups
  • IBKV23SP
    Digital international business, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Materials

Can be found on Learn.

Teaching methods

If needed, can be negotiated with teacher

Employer connections

Real life cases as examples and excercises

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

01.09.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LLKT23SV
    Business Logistics, online studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

08.04.2024 - 21.04.2024

Timing

01.09.2024 - 31.12.2024

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT22SM
    Logistics, part-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

08.01.2024 - 14.01.2024

Timing

05.02.2024 - 19.05.2024

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Heli Viinamäki
Teacher in charge

Heli Viinamäki

Groups
  • LTKV24KM
    Business management, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

08.01.2024 - 14.01.2024

Timing

05.02.2024 - 19.05.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Heli Viinamäki
Teacher in charge

Heli Viinamäki

Groups
  • LTKV24KM
    Business management, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

21.08.2023 - 01.09.2023

Timing

11.09.2023 - 17.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV23SP1
    Business, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

21.08.2023 - 01.09.2023

Timing

11.09.2023 - 17.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV23SP2
    Business, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

21.08.2023 - 01.09.2023

Timing

04.09.2023 - 10.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Heli Viinamäki
  • Anna-Mari Kämppi
Teacher in charge

Anna-Mari Kämppi

Groups
  • LTMI23SVA
    Business Management, online studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

21.08.2023 - 01.09.2023

Timing

04.09.2023 - 10.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Heli Viinamäki
  • Anna-Mari Kämppi
Teacher in charge

Heli Viinamäki

Groups
  • LTMI23SVB
    Business Management, online studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

28.08.2023 - 10.09.2023

Timing

04.09.2023 - 10.12.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • English
Seats

20 - 50

Degree programmes
  • Degree Programme in Digital International Business
Teachers
  • Heli Viinamäki
Teacher in charge

Heli Viinamäki

Groups
  • IBKV22SP
    Digital international business, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Materials

All material provided online

Teaching methods

Scheduled track:
Active participation in the contact sessions, assignments and exam.

Independent track:
Not offered.

Blended track:
No blended track offered.

Employer connections

Learning materials are based on real life cases

Exam schedules

Completed tasks and final examination

Evaluation scale

1-5

Enrollment

21.08.2023 - 01.09.2023

Timing

28.08.2023 - 31.10.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Mikkeli Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Anna-Mari Kämppi
Teacher in charge

Anna-Mari Kämppi

Groups
  • LTMI23SM
    Business Management, part-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

06.04.2023 - 21.04.2023

Timing

15.08.2023 - 17.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT21SP
    Logistics, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

06.04.2023 - 21.04.2023

Timing

01.08.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LLKT22SV
    Business Logistics, online studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

06.04.2023 - 21.04.2023

Timing

01.08.2023 - 31.12.2023

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Seats

20 - 40

Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT21SM
    Logistics, part-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

02.01.2023 - 15.01.2023

Timing

06.03.2023 - 28.05.2023

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Heli Viinamäki
Teacher in charge

Heli Viinamäki

Groups
  • LTKV23KM
    Business management, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

02.01.2023 - 15.01.2023

Timing

06.03.2023 - 28.05.2023

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV23KM
    Business management, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

22.08.2022 - 28.08.2022

Timing

03.10.2022 - 31.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV22SP1
    Business, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

22.08.2022 - 28.08.2022

Timing

03.10.2022 - 31.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV22SP2
    Business, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

05.09.2022 - 21.10.2022

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT20SP
    Logistics, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

06.04.2022 - 02.09.2022

Timing

05.09.2022 - 15.12.2022

Number of ECTS credits allocated

5 op

RDI portion

3 op

Mode of delivery

Contact teaching

Campus

Kouvola Campus

Teaching languages
  • English
Degree programmes
  • Degree Programme in Digital International Business
Teachers
  • Jarmo Kulhelm
Teacher in charge

Jarmo Kulhelm

Groups
  • IBKV21SP
    Digital international business, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Materials

All material provided online

Teaching methods

Scheduled track:
Active participation in the contact sessions, assignments and exam.

Independent track:
Not offered.

Blended track:
No blended track offered.

Exam schedules

Completed tasks and final examination

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

03.09.2022 - 18.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT20SM1
    Logistics, part-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

03.09.2022 - 18.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Kotka Campus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Maisa Räsänen
Teacher in charge

Maisa Räsänen

Groups
  • LOKT20SM2
    Logistics, part-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

22.08.2022 - 28.08.2022

Timing

29.08.2022 - 11.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Mailis Kervinen
Teacher in charge

Mailis Kervinen

Groups
  • LTMI22SVA
    Business Management, online studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

22.08.2022 - 28.08.2022

Timing

29.08.2022 - 11.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Liiketalouden koulutusyksikkö

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Anna-Mari Kämppi
Teacher in charge

Anna-Mari Kämppi

Groups
  • LTMI22SVB
    Business Management, online studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

06.04.2022 - 22.04.2022

Timing

29.08.2022 - 16.12.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Department of Logistics and Marine Technology

Campus

Ecampus

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Logistics
Teachers
  • Salla Vaahersalo
Teacher in charge

Salla Vaahersalo

Groups
  • LLKT21SV
    Business Logistics, online studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

22.08.2022 - 28.08.2022

Timing

22.08.2022 - 16.10.2022

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalouden koulutusyksikkö

Campus

Mikkeli Campus

Teaching languages
  • Finnish
Seats

20 - 60

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Mailis Kervinen
  • Anna-Mari Kämppi
Teacher in charge

Mailis Kervinen

Groups
  • LTMI22SM
    Business Management, part-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

03.01.2022 - 16.01.2022

Timing

14.03.2022 - 23.05.2022

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

Campus

Kouvola Campus

Teaching languages
  • Finnish
Seats

20 - 70

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Riitta Vento
Teacher in charge

Riitta Vento

Groups
  • LTKV22KM
    Business management, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5

Enrollment

03.01.2022 - 16.01.2022

Timing

14.03.2022 - 23.05.2022

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Campus

Ecampus

Teaching languages
  • Finnish
Seats

20 - 70

Degree programmes
  • Degree Programme in Business Management
Teachers
  • Heli Viinamäki
Teacher in charge

Heli Viinamäki

Groups
  • LTKV22KM
    Business management, full-time studies

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?

Evaluation scale

1-5