Financial accounting (5 cr)

Code: LY00DT12-3016

General information

Enrollment: 12.04.2021 - 25.04.2021
Registration for the implementation has ended.

Timing: 30.08.2021 - 19.12.2021
Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Contact learning

Unit: Department of Logistics and Marine Technology

Campus: Kotka Campus

Teaching languages: Finnish

Degree programmes: Degree Programme in Business Logistics

Teachers: Salla Vaahersalo

Teacher in charge: Salla Vaahersalo

Groups: LLKT20SP
Business Logistics, full-time studies

Course: LY00DT12

No reservations found for realization LY00DT12-3016!

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 (2021)
Jormakka, Koivusalo, Lappalainen, Niskanen

Evaluation scale

1-5