Financial accounting (5 cr)
Code: AV00EN10-3003
General information
Timing
16.05.2022 - 31.08.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Open UAS and Continuing Education
Campus
Ecampus
Teaching languages
- Finnish
Seats
1 - 120
Degree programmes
- Open University of Applied Sciences
Teachers
- Mailis Kervinen
Teacher in charge
Mailis Kervinen
Groups
-
AVMILYM
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