Bookkeeping and special questions (5 cr)

Code: 301102212-3003

General information

Enrollment: 16.12.2019 - 10.01.2020
Registration for the implementation has ended.

Timing: 10.02.2020 - 27.04.2020
Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 2 cr

Virtual portion: 3 cr

Unit: Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)

Campus: Kouvola Campus

Teaching languages: Finnish

Seats: 20 - 50

Degree programmes: Degree Programme in Business Management

Teachers: Katriina Vesala

Teacher in charge: Katriina Vesala

Groups: LTKV17KM
Business, part-time studies; LTKV18KM
Business, part-time studies; LTKV18SP2
Business, full-time studies; LTKV17SP2
Business, full-time studies

Course: 301102212

No reservations found for realization 301102212-3003!

Objective

At the end of the study unit, the student will be able to: record changes in depreciation reserve and evaluate its impact on profit and loss use appropriation options in bookkeeping calculate and record different special VAT related transactions take into account different income entries of stock formulate revaluation and record it into bookkeeping

Content

Special issues on VAT Revenue recognition methods of inventories Depreciation and accelerated depreciation in accounting Revaluation reserves of fixed assets Revaluation increases of non-current assets Shareholders' equity transactions in Finnish Ltd (=OY) KILA's general instructions and statements

Course material

Kehittyvä kirjanpitotaito, Soile Tomperi, Edita. teoria- ja harjoituskirja

Timing of exams and assignments

Opintojakson uusintatentit ovat yksi keväällä 1.6.2020 ja loput syksyllä. Tarkat tenttipäivät ilmoitetaan myöhemmin

Evaluation scale

1-5

Assessment criteria, good (3)

Excellent (5), Good (4-3), Satisfactory (2-1), Fail (0)

Assessment methods and criteria

Opintojakso arvioidaan tentin perusteella. Suoritukseen liittyy myös pakollinen ryhmätyö.