Opinto-opas

Objective

Upon completion of the course students will be more proficient in exploiting the contribution margin in analysing and forecasting a company’s profitability. The student will be able to calculate a company’s working capital and understand the effects of its components. The student will be able to understand the importance of cash flow calculations and to assess the sufficiency of cash flow. The student will be able to utilize spreadsheet calculations in practical situations and interpret the results

Content

- Contribution margin calculations
- Calculating and managing working capital
- Spreadsheet software

Location and time

Syksy 2021
Luennot tiistaisin klo 8-10:45.
Poikkeuksena viikot 44 ja 45, jolloin luento maanantaina klo 8-10:45

Materials

Luentomateriaali Omassa

Atrill, McLaney: Management accounting for decision makers. Seventh edition (sixth edition).

Teaching methods

Aktivoivat luennot
Ohjatut harjoitukset
Oppimistehtävät
Koe

Exam schedules

Koe 7.12.

1. uusinta 31.1.
2. uusinta 28.2.

Further information

Kurssi toteutetaan lähiopetuksena, mutta koronatilanteen niin vaatiessa se voidaan muuttaa toteutettavaksi etäopetuksena.

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.

Assessment criteria, approved/failed

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment methods and criteria

Koe 25 %
Pistetehtävät 25 %
Ryhmätyö 25 %
Oppimispäiväkirja 25 %

Opintojakson suorittaminen edellyttää kaikkien osuuksien suorittamista hyväksyttävästi (vähintään 50 % pisteistä).

Pistetehtävät palautetaan Omaan. Pistetehtävistä saa pisteet, kun tehtävä on palautettu tehtynä Omaan ajoissa.

Arvosanan muodostuminen:

K5 90 - 100 % pisteistä
H4 80 - 89 % pisteistä
H3 70 - 79 % pisteistä
T2 60 - 69 % pisteistä
T1 50 - 59 % pisteistä

Mikäli arvosana on lähellä kahden arvosanan rajaa, niin korottavana tekijänä voidaan huomioida opintojaksopalautteen antamista ja tunneilla läsnäoloa.

Qualifications

Business Accounting or equivalent competences