Financial accounting (5 cr)
Code: LY00DT12-3060
General information
- Enrollment
-
07.04.2025 - 21.04.2025
Registration for the implementation has begun.
- Timing
-
01.09.2025 - 31.12.2025
The implementation has not yet started.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Department of Business
- Campus
- Kouvola Campus
- Teaching languages
- English
- Seats
- 20 - 60
- Degree programmes
- Degree Programme in Digital International Business
- Teachers
- Heli Viinamäki
- Teacher in charge
- Heli Viinamäki
- Groups
-
IBKV24SP2Digital international business, full-time studies
- Course
- LY00DT12
Realization has 11 reservations. Total duration of reservations is 43 h 0 min.
| Time | Topic | Location |
|---|---|---|
|
Mon 01.09.2025 time 13:00 - 16:00 (3 h 0 min) |
Financial accounting LY00DT12-3060 |
309C
Teorialuokka (52+1), 3. kerros
|
|
Mon 15.09.2025 time 13:00 - 16:15 (3 h 15 min) |
Financial accounting LY00DT12-3060 |
357
Teorialuokka (80+1), Kaarisali päärakennus
|
|
Wed 24.09.2025 time 12:00 - 19:00 (7 h 0 min) |
Nordic Business Forum: Financial accounting LY00DT12-3059 |
Auditorium
|
|
Thu 25.09.2025 time 09:00 - 17:00 (8 h 0 min) |
Nordic Business Forum: Financial accounting LY00DT12-3059 |
Auditorium
|
|
Fri 03.10.2025 time 10:00 - 12:30 (2 h 30 min) |
Financial accounting LY00DT12-3060 |
357
Teorialuokka (80+1), Kaarisali päärakennus
|
|
Fri 10.10.2025 time 10:00 - 14:15 (4 h 15 min) |
Financial accounting LY00DT12-3060 |
357
Teorialuokka (80+1), Kaarisali päärakennus
|
|
Fri 17.10.2025 time 10:15 - 14:00 (3 h 45 min) |
Financial accounting LY00DT12-3060 |
357
Teorialuokka (80+1), Kaarisali päärakennus
|
|
Fri 31.10.2025 time 10:00 - 12:45 (2 h 45 min) |
Financial accounting LY00DT12-3060 |
309C
Teorialuokka (52+1), 3. kerros
|
|
Tue 11.11.2025 time 13:00 - 16:00 (3 h 0 min) |
Financial accounting LY00DT12-3060 |
337C
Teorialuokka (60+1), päärakennus
|
|
Mon 24.11.2025 time 10:00 - 12:30 (2 h 30 min) |
Financial accounting LY00DT12-3060 |
337C
Teorialuokka (60+1), päärakennus
|
|
Thu 11.12.2025 time 09:00 - 12:00 (3 h 0 min) |
Financial accounting LY00DT12-3060 |
K219
Hoitoluokka+teoria (54), kirjastorakennus
|
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?
Course material
Can be found on Learn.
Study forms and methods
If needed, can be negotiated with teacher
RDI and work-related cooperation
Real life cases as examples and excercises
Timing of exams and assignments
2 exams and one evaluated excercise
Student workload
5 credits equal to 135 hours working
Further information
Teacher Heli Viinamäki (heli.viinamaki@xamk.fi)
Evaluation scale
1-5
Assessment methods and criteria
Graded based on exams and evaluated excercise