Bookkeeping and special questionsLaajuus (5 cr)
Code: 301102212
Credits
5 op
Objective
At the end of the study unit, the student will be able to: record changes in depreciation reserve and evaluate its impact on profit and loss use appropriation options in bookkeeping calculate and record different special VAT related transactions take into account different income entries of stock formulate revaluation and record it into bookkeeping
Content
Special issues on VAT Revenue recognition methods of inventories Depreciation and accelerated depreciation in accounting Revaluation reserves of fixed assets Revaluation increases of non-current assets Shareholders' equity transactions in Finnish Ltd (=OY) KILA's general instructions and statements
Assessment criteria, good (3)
Excellent (5), Good (4-3), Satisfactory (2-1), Fail (0)
Enrollment
03.01.2022 - 16.01.2022
Timing
17.01.2022 - 04.04.2022
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 - 40
Teachers
- Heli Viinamäki
Teacher in charge
Heli Viinamäki
Groups
-
LTKV20KM2Business, part-time studies
-
VV2021-2022Optional studies 2021-2022
-
LTKV20SP2Business, full-time studies
-
LTKV19SP2Business, full-time studies
Objective
At the end of the study unit, the student will be able to: record changes in depreciation reserve and evaluate its impact on profit and loss use appropriation options in bookkeeping calculate and record different special VAT related transactions take into account different income entries of stock formulate revaluation and record it into bookkeeping
Content
Special issues on VAT Revenue recognition methods of inventories Depreciation and accelerated depreciation in accounting Revaluation reserves of fixed assets Revaluation increases of non-current assets Shareholders' equity transactions in Finnish Ltd (=OY) KILA's general instructions and statements
Evaluation scale
1-5
Assessment criteria, good (3)
Excellent (5), Good (4-3), Satisfactory (2-1), Fail (0)