Financial accounting (5 cr)
Code: LY00DT12-3002
General information
- Enrollment
-
16.12.2019 - 10.01.2020
Registration for the implementation has ended.
- Timing
-
02.03.2020 - 25.05.2020
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 2 cr
- Virtual portion
- 3 cr
- RDI portion
- 1 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
- Marita Kankaanranta
- Teacher in charge
- Maisa Räsänen
- Groups
-
LTKV20KMBusiness, part-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?
Course material
Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi, Edita ja muu opettajan osoittama materiaali.
Study forms and methods
Lukujärjestyksen mukaiset lähiopetustunnit sekä itsenäistä ja ryhmätyöskentelyä.
Timing of exams and assignments
Opintojakson tentti pidetään 25.5.2020 sähköisessä muodossa omalla koneella valvotussa tilassa.
Palautettaville arvioitaville tehtäville annetaan palautusmääräajat Learn-alustalla. Uusintatentit suoritetaan syksyllä Exam-tenttinä, opiskelijalla 2 uusintakertaa
Evaluation scale
1-5
Assessment methods and criteria
Arviointi asteikolla 0-5 (0=hylätty). Arvosana muodostuu tentti 60% ja palautettavat arvioitavat tehtävät 40%.