Kirjanpito ja tilinpäätös (5 cr)
Code: LX00BW61-3015
General information
Enrollment
04.05.2020 - 09.08.2020
Timing
26.08.2020 - 16.12.2020
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
Teacher in charge
Anne Perkiö
Groups
-
LXD19S1_L2LXD19S1_L2
Objective
The student will be able to do the bookkeeping of a company including accruals. The student can prepare financial statements from the details of transactions. The student understands the content of the financial statements and is able to apply tax regulations in the closing of accounts.
Content
- Accounting Act and Accounting Ordinance
- Sound accounting principles
- Extensive bookkeeping exercises
- Financial Statements
- Planning of closing of the accounts
- Taxation and accounting
Teaching methods
Interactive lecture
Guided assignments
Completion alternatives
Exam and the assignment(s) which has been agreed beforehand
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
Assignments 50 %
Exam 50 %
Qualifications
Financial Accounting