Financial accounting (5 cr)
Code: LY00DT12-3014
General information
- Enrollment
-
14.12.2020 - 14.01.2021
Registration for the implementation has ended.
- Timing
-
15.03.2021 - 24.05.2021
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- Campus
- Ecampus
- Teaching languages
- Finnish
- Seats
- 20 - 60
- Degree programmes
- Degree Programme in Business Management
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
Laskentatoimi: Jormakka, Koivusalo, Lappalainen, Niskanen v. 2018 painos (tai vanhempi).
Opintojakson Learn-alustalla oleva materiaali.
Student workload
1 op = 27 tuntia opiskelijan työtä (verkko-opiskelua).
Course part description
Palautettavat ja arvioitavat tehtävät: 60 %
Tentti: 40 %
Further information
Kyseessä on verkkojakso eli opintojaksolla ei ole lähiopetusta.
Evaluation scale
1-5
Assessment methods and criteria
Aktiivinen osallistuminen verkko-opetukseen ja oppimistehtävien sekä tentin tekeminen.