Siirry suoraan sisältöön

Laskentatoimi (5 cr)

Code: LX00BM30-3045

General information


Enrollment

02.05.2019 - 12.08.2019

Timing

27.08.2019 - 13.12.2019

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalous

Campus

Leiritie 1

Teaching languages

  • Finnish

Seats

20 - 35

Degree programmes

  • Liiketalouden tutkinto-ohjelma

Teachers

  • Raija Olkkola
  • Tero Hujala

Teacher in charge

Raija Olkkola

Groups

  • LXD19S1_3
    LXD19S1_3

Objective

The student is able to comprehend general accounting principles and to construct an income statement and a balance sheet. The student is able to analyze financial statements. The student is able to create a budget for management planning. The student is able to perform profitability analysis.

Content

- Bookkeeping and accounting principles
- Understanding the income statement and balance sheet
- Interpreting financial statements
- Budgeting
- Profitability analysis and pricing

Teaching methods

Guided assignments
Interactive lecture
Individual learning assignments

Employer connections

Portfolio assignment

Completion alternatives

Exam 100 %

Further information

Tuition in Finnish

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

Students have achieved the course objectives fairly. Students 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)

Students have achieved the course objectives well, even though the knowledge and skills need improvement on some areas. Students are able to define the course concepts and models and are able to justify the analysis. The student is able to apply their 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)

Students have achieved the objectives of the course with excellent marks. Students master commendably the course subject area’s concepts and models. Students are able to make justified and fluent analysis and to present concrete development measures. The students are well prepared to apply their knowledge in leisure, study and work situations. Students are able to analyze the business sector expertise and the evolvement of their own expertise.

Assessment criteria, approved/failed

Students have achieved the course objectives fairly. Students 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

Learning assignments 50 %
Exam 50 %