Financial accounting (5 cr)
Code: LY00DT12-3006
General information
Enrollment
15.08.2020 - 04.09.2020
Timing
26.10.2020 - 17.12.2020
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
- Anna-Mari Kämppi
Teacher in charge
Mailis Kervinen
Groups
-
LTMI20SMBusiness Management, part-time studies
Objective
You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. You can record basic business transactions into bookkeeping and financial statements. 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 small enterprises? How to analyze and interpret financial statements? What are the basic principles of value added taxation and business taxation? How to take into account the value added taxation in accounting cycle and reporting?
Evaluation scale
1-5