•   Financial accounting LL00CP51-3003 05.09.2020-18.12.2020  5 credits  (LLKT19SM) +-
    Learning outcomes of the course
    You show that you are familiar with the basics of financial accounting from the perspective of demand-supply chain management.
    You are able to enter basic business transactions in bookkeeping records and financial statements.
    You are able to analyze the demand-supply chain management of a small enterprise by using financial statements and ratios.
    You are able to explain the basic principles of value added taxation and business taxation in different forms of business.
    Course contents
    What is the role of financial accounting in demand-supply chain management?
    How to apply the process of accounting cycle in a small enterprise?
    How to interpret the financial statements and ratios in the demand-supply chain management of small and medium-sized companies?
    How to take into account the value added taxation in the accounting cycle and reporting?
    How does the business taxation vary in different forms of business?
    Name of lecturer(s)

    Maisa Räsänen

    Mode of delivery

    40% Face-to-face, 60% Distance learning

    Recommended or required reading

    Learn-alustalla oleva materiaali: harjoitukset, erilaiset internet-linkit yms.
    Kirja: Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi Edita (Business), v. 2018 (tai vanhempi painos), tai muu kirja, josta löytyy opintojaksolla käsiteltävää teoria-aineistoa.

    Laskentatoimi-kirja löytyy myös e-kirjana Xamkin kirjastosta. (not translated)

    Assessment methods and criteria

    Palautettava ja arvioitava paritehtävä 40 %
    Tentti 60 % (not translated)

    Language of instruction

    Tuition in Finnish

    Timing

    05.09.2020 - 18.12.2020

    Enrollment date

    15.08.2020 - 04.09.2020

    5 credits

    Group(s)
    • LLKT19SM
    Seats

    20 - 50

    Unit, in charge

    Department of Logistics and Marine Technology

    Teacher(s)

    Maisa Räsänen

    Programme(s)

    Degree Programme in Business Logistics

    Unit location

    Kotka Campus

    R&D proportion

    1 credits

    Virtual proportion

    3 credits

    Evaluation scale

    1-5