Financial accounting (5 cr)
Code: LT00AA92-3015
General information
Enrollment
02.01.2019 - 14.01.2019
Timing
28.01.2019 - 31.03.2019
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Degree Programme in Sales and Marketing
Teachers
- Maisa Räsänen
Teacher in charge
Maisa Räsänen
Groups
-
MYKV19KM
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
Book: Jormakka, Koivusalo, Lappalainen, Niskanen:
Laskentatoimi Edita (Business), year 2016 (or the older one).
There is an e-book available in the Xamk´s library, too.
The material in the Moodle page: videos, websites, webbased program of financial accounting.
Further information
No prerequisities.
Evaluation scale
1-5
Assessment methods and criteria
Assignments and an exam.
Assessment criteria, good (3-4)
a. You can systematically use professional terminology related to financial accounting.
c. You can identify interrelated tasks.
e. You can use the key methods, software and techniques of financial accounting.