Financial accounting (5 cr)
Code: LT00AA92-3014
General information
Enrollment
20.08.2018 - 07.09.2018
Timing
29.10.2018 - 21.12.2018
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Campus
Kouvola Campus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business Data Analytics and Visualisation
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
DAKV18SP
Objective
You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. 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 a small enterprise? How to analyze and interpret financial statements? How to take into account the value added taxation in accounting cycle and reporting? How does the business taxation vary in different forms of business?
Materials
Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi Edita (Business), v. 2016 (tai vanhempi painos)
Material in Moodle.
Teaching methods
Scheduled track:
Contact.
Assessment criteria, approved/failed
You can systematically use professional terminology related to financial accounting.
You can identify interrelated tasks.
You can use the key methods, software and techniques of financial accounting.
Evaluation scale
1-5
Assessment methods and criteria
Exam.
Evaluated Assignments.