Bookkeeping and special questions (5cr)
Course unit code: 301102212
General information
- Credits
- 5 cr
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)