Accounting and financial statementsLaajuus (5 cr)

Objective

Students can apply accounting legislation in practice. Students can draw up the financial statements of a small enterprise. Students know how to utilize accounting software when drawing up financial statements and understand the meaning of information security related to using the software. Students know the features and basic principles of an enterprise recourse planning system related to accounting.

Content

What are the legal requirements for accounting and financial statements? How are financial statements drawn up according to the legal requirements? How is an enterprise resource planning system used in financial accounting?

Evaluation

a. Osaat käyttää johdonmukaisesti ulkoisen laskentatoimen ammattikäsitteitä.
b. Osaat käyttää alan keskeisiä tietolähteitä.
e. Osaat käyttää keskeisiä taloushallinnon menetelmiä ja ohjelmistoja
g. Osaat perustella toimintaasi oman alan eettisten periaatteiden mukaisesti.

Qualifications

The basic knowledge of financial accounting and value added taxation as well as how to draw up the financial statements of a small enterprise required.