Financial accounting (5 cr)

Objective

You show that you are familiar with the basics of financial accounting from the perspective of demand-supply chain management.
You are able to enter basic business transactions in bookkeeping records and financial statements.
You are able to analyze the demand-supply chain management of a small enterprise by using financial statements and ratios.
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 demand-supply chain management?
How to apply the process of accounting cycle in a small enterprise?
How to interpret the financial statements and ratios in the demand-supply chain management of small and medium-sized companies?
How to take into account the value added taxation in the accounting cycle and reporting?
How does the business taxation vary in different forms of business?

Course material

Learn-alustalla oleva materiaali: harjoitukset, erilaiset internet-linkit yms.
Kirja: Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi Edita (Business), v. 2018 (tai vanhempi painos), tai muu kirja, josta löytyy opintojaksolla käsiteltävää teoria-aineistoa.

Laskentatoimi-kirja löytyy myös e-kirjana Xamkin kirjastosta.

Evaluation scale

1-5

Assessment methods and criteria

Palautettava ja arvioitava paritehtävä 40 %
Tentti 60 %