Financial accounting (5 cr)

Objective

You demonstrate that you are familiar with the basics of enterprise finances and financial accounting. 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 a small enterprise? How to analyze and interpret financial statements? How to take into account the value added taxation in accounting cycle and reporting? How does the business taxation vary in different forms of business?

Evaluation

Students can
a. systematically use professional vocabulary
c.identify interrelated tasks
e. use the key models, methods, software and technologies of the professional field

Course material

Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi Edita (Business), v. 2016 (tai vanhempi painos)
Material in Moodle.

Study forms and methods

Scheduled track:
Contact.

Assessment criteria, approved/failed

You can systematically use professional terminology related to financial accounting.
You can identify interrelated tasks.
You can use the key methods, software and techniques of financial accounting.

Evaluation scale

1-5

Assessment methods and criteria

Exam.
Evaluated Assignments.

Assessment criteria, good (3-4)

Arvosana 3-4 (hyvä):
Osaat käyttää johdonmukaisesti ulkoisen laskentatoimen ammattikäsitteitä.
Osaat hahmottaa tehtäväkokonaisuuksia.
Osaat käyttää keskeisiä ulkoisen laskentatoimen menetelmiä, ohjelmistoja ja tekniikoita.