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Accounting and financial statements (5 cr)

Code: LT00CY48-3006

General information


Enrollment

14.12.2020 - 14.01.2021

Timing

08.03.2021 - 09.05.2021

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Campus

Mikkeli Campus

Teaching languages

  • Finnish

Seats

20 - 60

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Mailis Kervinen

Teacher in charge

Mailis Kervinen

Groups

  • LTMI19SM
    Business 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