Financial accounting (5 cr)
Code: LT00AA92-3016
General information
- Enrollment
- 15.08.2019 - 30.08.2019
- Registration for the implementation has ended.
- Timing
- 28.10.2019 - 20.12.2019
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 3 cr
- Virtual portion
- 2 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- Campus
- Kouvola Campus
- Teaching languages
- Finnish
- Seats
- 20 - 35
- Degree programmes
- Degree Programme in Business Data Analytics and Visualisation
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. 2018 (tai vanhempi painos). Kirja löytyy myös verkkokirjana Xamkin kirjastosta.
Study forms and methods
Scheduled track:
Contact teaching.
Blended track:
Some other similar course.
Student workload
1 op = 27 h työtä.
Evaluation scale
1-5