Financial accountingLaajuus (5 cr)

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.
You know how to work responsibly and how to consider legislation and professional ethics in accounting field.

Content

What is the role of financial accounting in business operations?
How to apply the process of accounting cycle?
How to analyze and interpret financial statements in small enterprises?
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?
How to work responsibly and how to consider professional ethics in accounting field?

Evaluation

Students can
a. use professional vocabulary and concepts proficiently.
c. carry out interrelated tasks fluently.
e. apply the key models, methods, software and techniques of the professional field.