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Financial accounting (5cr)

Code: LT00FA11-3009

General information


Enrollment
07.04.2026 - 19.04.2026
Registration for introductions has not started yet.
Timing
01.09.2026 - 31.12.2026
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 - 50
Degree programmes
Degree Programme in Digital International Business
Teachers
Maisa Räsänen
Teacher in charge
Maisa Räsänen
Groups
IBKV25SP
Digital International Business, full-time studies
Course
LT00FA11

Unfortunately, no reservations were found for the realization Financial accounting LT00FA11-3009. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting.
You can record basic business transactions in bookkeeping and financial statements.
You are able to analyse and interpret the financial statements and ratios of a small company.
You are able to explain the basic principles of value added taxation and business taxation in different forms of business.
You know how to work responsibly and consider legislation and professional ethics in the accounting field.

Content

What is the role of financial accounting in business operations?
How to apply the accounting cycle process?
How to analyse and interpret financial statements in small companies?
What are the basic principles of value added taxation and business taxation?
How to take into account value added taxation in the accounting cycle and reporting?
How to work responsibly and consider professional ethics in the accounting field?

Evaluation

Students can
a. use professional vocabulary and concepts proficiently.
c. carry out interrelated tasks fluently.
e. apply the key models, methods, software and techniques of the professional field.

Evaluation scale

1-5

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