Accounting and financial statements (5 cr)
Code: LT00CY48-3003
General information
Enrollment
16.12.2019 - 10.01.2020
Timing
20.01.2020 - 26.04.2020
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Campus
Ecampus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Degree Programme in Business Management
Teachers
- Anna-Mari Kämppi
Teacher in charge
Anna-Mari Kämppi
Groups
-
LTMI18SMBusiness Management, part-time studies
Objective
You show that you are familiar with the basics of enterprise’s finances and value added taxation.
You can draw up the financial statements of a small enterprise including value added taxation.
You can take into account the relation between accounting and business taxation in annual reporting.
Content
What is the key terminology related to accounting, financial statements and value added taxation?
How to identify and register business transactions in accounting of a small enterprise?
How to draw up an income statement and a balance sheet of a small enterprise?
What is the role of value added taxation in accounting and financial statements?
How does the accounting result differ from the taxable income?
Evaluation scale
1-5
Qualifications
Financial accounting