Bookkeeping and special questions (5 cr)
Code: 301102212-3002
General information
Enrollment
02.01.2019 - 14.01.2019
Timing
04.02.2019 - 28.04.2019
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Katriina Vesala
Teacher in charge
Katriina Vesala
Groups
-
LTKV17KMBusiness, part-time studies
-
LT16S2
-
LT16KA
-
LTKV17SP2Business, full-time studies
-
VV2018-2019
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)