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Financial accounting (5 cr)

Code: LY00DT12-3029

General information


Enrollment

06.04.2022 - 02.09.2022

Timing

05.09.2022 - 15.12.2022

Number of ECTS credits allocated

5 op

RDI portion

3 op

Mode of delivery

Contact teaching

Campus

Kouvola Campus

Teaching languages

  • English

Degree programmes

  • Degree Programme in Digital International Business

Teachers

  • Jarmo Kulhelm

Teacher in charge

Jarmo Kulhelm

Groups

  • IBKV21SP
    Digital international business, full-time studies

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?

Materials

All material provided online

Teaching methods

Scheduled track:
Active participation in the contact sessions, assignments and exam.

Independent track:
Not offered.

Blended track:
No blended track offered.

Exam schedules

Completed tasks and final examination

Evaluation scale

1-5