Accounting and financial statement (5 cr)
Code: LT00EB00-3001
General information
Enrollment
08.11.2021 - 21.11.2021
Timing
10.01.2022 - 06.03.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
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
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?
Opiskelumateriaali
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