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Financial accounting (5 cr)

Code: LY00DT12-3017

General information


Enrollment

23.08.2021 - 29.08.2021

Timing

11.10.2021 - 31.12.2021

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 - 60

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Anu Nyholm

Teacher in charge

Anu Nyholm

Groups

  • LTKV21SP1
    Business, full-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