Accounting (5 cr)
Code: LO00CP81-3004
General information
Enrollment
14.12.2020 - 14.01.2021
Timing
08.03.2021 - 02.05.2021
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Department of Logistics and Marine Technology
Campus
Kotka Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Degree Programme in Logistics
Teachers
- Maisa Räsänen
Teacher in charge
Maisa Räsänen
Groups
-
LOKT19SPLogistics, full-time studies
Objective
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.
Content
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?
Evaluation scale
1-5