Accounting and financial statements (5cr)

Code: LT00CY48-3004

General information

Enrollment: 16.12.2019 - 10.01.2020; Registration for the implementation has ended.

Timing: 13.01.2020 - 26.04.2020; Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Contact learning

Unit: Liiketalouden koulutusyksikkö, Mikkeli (vanhennettu)

Campus: Mikkeli Campus

Teaching languages: Finnish

Seats: 20 - 50

Degree programmes: Degree Programme in Business Management

Teachers: Mailis Kervinen

Teacher in charge: Mailis Kervinen

Groups: LTMI18SPA
Business Management, full-time studies; LTMI18SPB
Business Management, full-time studies

Course: LT00CY48

Unfortunately, no reservations were found for the realization Accounting and financial statements LT00CY48-3004. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.

Objective

You show that you are familiar with the basics of enterprise’s finances and value added taxation.
You can draw up the financial statements of a small enterprise including value added taxation.
You can take into account the relation between accounting and business taxation in annual reporting.

Content

What is the key terminology related to accounting, financial statements and value added taxation?
How to identify and register business transactions in accounting of a small enterprise?
How to draw up an income statement and a balance sheet of a small enterprise?
What is the role of value added taxation in accounting and financial statements?
How does the accounting result differ from the taxable income?

Evaluation

a. You can systematically use professional terminology related to bookkeeping, accounting and value added taxation.
c. You can identify interrelated tasks.
e. You can use the key methods and software when applying accounting cycle.

Course material

Soile Tomperi Käytännön kirjanpito (uusin painos), Soile Tomperi & Virpi Keskinen Harjoituskirja Käytännön kirjanpito (uusin painos)
Opettajan materiaali Moodlessa.

Evaluation scale

1-5

Qualifications

Financial accounting