Accounting and financial statement (5 cr)
Code: LT00EB00-3001
General information
- Enrollment
- 08.11.2021 - 21.11.2021
- Registration for the implementation has ended.
- Timing
- 10.01.2022 - 06.03.2022
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Liiketalouden koulutusyksikkö, Mikkeli (vanhennettu)
- Campus
- Mikkeli Campus
- Teaching languages
- Finnish
- Seats
- 20 - 60
- Degree programmes
- Degree Programme in Business Management
- Teachers
- Mailis Kervinen
- Anna-Mari Kämppi
- Teacher in charge
- Mailis Kervinen
- Groups
-
LTMI20SMBusiness Management, part-time studies
- Course
- LT00EB00
Objective
You show that you are familiar with the basics of an enterprise’s finances and value added taxation.
You can draw up the financial statements of a small enterprise including value added taxation.
You can take into account the relation between accounting and business taxation in annual reporting.
Content
What is the key terminology related to accounting, financial statements and value added taxation?
How to identify and register business transactions in the accounting of a small enterprise?
How to draw up an income statement and a balance sheet of a small enterprise?
What is the role of value added taxation in accounting and financial statements?
How does the accounting result differ from the taxable income?
Evaluation
Students can
a. systematically use professional terminology related to bookkeeping, accounting and value added taxation.
c. identify interrelated tasks.
e. use the key methods and software when applying accounting cycle.
Course material
Kirja: Käytännön kirjanpito (Soile Tomperi 2021).
Kirjasta tulevat osa-alueet tarkentuvat opintojakson alussa.
Kirja: Kehittyvä kirjanpitotaito (Soile Tomperi 2021).
Kirjasta tulevat osa-alueet tarkentuvat opintojakson alussa.
Opettajan muu materiaali Learnissä.
Evaluation scale
1-5
Qualifications
Financial accounting