Business Accounting (5 cr)
Code: LX00BM30-3049
General information
Enrollment
02.12.2019 - 06.01.2020
Timing
13.01.2020 - 31.05.2020
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
School of Business
Campus
Leiritie 1
Teaching languages
- Finnish
Seats
20 - 35
Degree programmes
- Economics and Business Administration
Teachers
- Raija Olkkola
- Tero Hujala
Teacher in charge
Tero Hujala
Groups
-
LXD19S1_6LXD19S1_6
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
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.