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Financial accounting (5 cr)

Code: LT00AA92-3018

General information


Enrollment

15.08.2019 - 30.08.2019

Timing

30.09.2019 - 29.11.2019

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 - 70

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Maisa Räsänen

Teacher in charge

Maisa Räsänen

Groups

  • LTKV19SP1
    Business, full-time studies
  • LTKV19SP2
    Business, full-time studies

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?

Evaluation scale

1-5