Financial accounting (5 cr)
Code: LY00DT12-3017
General information
- Enrollment
- 23.08.2021 - 29.08.2021
- Registration for the implementation has ended.
- Timing
- 11.10.2021 - 31.12.2021
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 3 cr
- Virtual portion
- 2 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- 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
-
LTKV21SP1Business, full-time studies
- Course
- LY00DT12
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
Students can
a. systematically use professional vocabulary.
c. identify interrelated tasks.
e. use the key models, methods, software and technologies of the professional field.
Evaluation scale
1-5