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Financial accounting (5 cr)

Code: LY00DT12-3024

General information


22.08.2022 - 28.08.2022


03.10.2022 - 31.12.2022


5 op

Virtual proportion (cr)

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Teaching languages

  • Finnish


20 - 50

Degree programmes

  • Degree Programme in Business Management


  • Riitta Vento

Responsible person

Riitta Vento

Student groups

  • LTKV22SP1
    Business, full-time studies


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.


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?

Evaluation scale