Accounting (5 cr)

Objective

You show that you are familiar with the basics of financial accounting from the perspective of demand-supply chain management.
You are able to enter basic business transactions in bookkeeping records and financial statements.
You are able to analyze the demand-supply chain management of a small enterprise by using financial statements and ratios.
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 demand-supply chain management?
How to apply the process of accounting cycle in a small enterprise?
How to interpret the financial statements and ratios in the demand-supply chain management of small and medium-sized companies?
How to take into account the value added taxation in the accounting cycle and reporting?
How does the business taxation vary in different forms of business?

Evaluation

a. You are able to systematically use professional terminology related to financial accounting.
c. You are able to identify interrelated tasks.
e. You are able to use the key methods, software and techniques of financial accounting.

Course material

Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi Edita (Business), v. 2018 (tai vanhempi painos), tai muu kirja, josta löytyy opintojaksolla käsiteltävää teoria-aineistoa.
Opintojakson Learn-alustalla oleva materiaali.

Study forms and methods

Työviikkopohjainen oppimisväylä.

Student workload

1 op = 27 tuntia opiskelijan työtä (lähiopiskelua ja verkko-opiskelua).

Further information

Lisätietoa opintojaksosta saat Maisa Räsäseltä (maisa.rasanen@xamk.fi).

Evaluation scale

1-5

Assessment methods and criteria

Tentti 40 % ja arvioitavat tehtävät 60 %.