Financial accounting (5 cr)

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

Learn-alustalla oleva materiaali: harjoitukset, internet-lähteet yms.
Kirja: Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi v. 2018 (tai vanhempi) painos, Edita. Tämä löytyy myös e-kirjana Xamkin Kaakkurista.

Student workload

1 op = 27 tuntia opiskelijan työtä (lähiopiskelua ja verkko-opiskelua).

Course part description

Palautettavat ja arvioitavat tehtävät, 50 %
Tentti, 50 %

Further information

Opettaja: anu.nyholm@xamk.fi

Evaluation scale

1-5

Assessment methods and criteria

Aktiivinen osallistuminen lähi- ja verkko-opetukseen, oppimistehtävien tekeminen ja tentin läpäiseminen.