Financial accounting (5 cr)
Code: LY00DT12-3030
General information
Enrollment
06.04.2022 - 22.04.2022
Timing
03.09.2022 - 18.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
3 op
Mode of delivery
40 % Contact teaching, 60 % Distance learning
Unit
Department of Logistics and Marine Technology
Campus
Kotka Campus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Logistics
Teachers
- Maisa Räsänen
Teacher in charge
Maisa Räsänen
Groups
-
LOKT20SM1Logistics, part-time studies
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