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Financial accounting (5 cr)

Code: AV00EN10-3010

General information


Timing

04.03.2024 - 31.05.2024

Number of ECTS credits allocated

5 op

Virtual portion

5 op

Mode of delivery

Distance learning

Unit

Open UAS and Continuing education

Campus

Ecampus

Teaching languages

  • Finnish

Degree programmes

  • Open University of Applied Sciences

Teachers

  • Sanna Niemelä

Teacher in charge

Sanna Niemelä

Groups

  • AVLYX24K
    Avoin AMK, liiketalous ja Xentre
  • 06.03.2024 17:00 - 17:45, Yrityksen talous AV00EN10-3010
  • 26.03.2024 17:00 - 17:30, Yrityksen talous AV00EN10-3010
  • 16.04.2024 17:00 - 17:30, Yrityksen talous AV00EN10-3010

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?

Opiskelumateriaali

Learnissa oleva teoria- ja tehtävämateriaali.

Soile Tomperi (2023) Käytännön kirjanpito (tekstikirja) soveltavin osin.

Tentit ja muut määräajat

Opintojaksoon kuuluu kaksi tenttiä.

Tentit ovat avoinna to 7.3.24 klo 9.00 - pe 31.5.24 klo 23.59

Further information

Opintojakso sisältyy Xamk Pulsen tarjontaan. Xamkin tutkinto-opiskelijat eivät voi ilmoittautua tälle toteutukselle.

Evaluation scale

1-5

Further information

Tämä on Xamkin avoimen AMK:n tarjontaan sisältyvä opintojakso.
Xamkin tutkinto-opiskelijat eivät voi ilmoittautua avoimen AMK:n opintojaksoille.