Siirry suoraan sisältöön

Laskentatoimi (5 cr)

Code: LX00BX56-3022

General information


Enrollment

02.12.2019 - 06.01.2020

Timing

13.01.2020 - 15.05.2020

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalous

Campus

Leiritie 1

Teaching languages

  • English

Seats

20 - 35

Degree programmes

  • Degree Programme in European Business Administration

Teachers

  • Tero Hujala

Teacher in charge

Tero Hujala

Groups

  • LXA19
    All LXA19 cohorts present

Objective

The student is able to comprehend general accounting principles and to construct an income statement and balance sheet. The student is able to interpret financial statements. Analysis of published financial accounts is also featured, such that students will apply standard evaluation techniques employed by accounting and finance professionals in the appraisal of company performance.

Content

- Bookkeeping and accounting principles
- Understanding the income statement, balance sheet and cash flow statements
- Asset valuation
- Depreciation and other non-cash adjustments
- Interpreting financial statements
- Ratio analysis

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

Sufficient performance:
showing just enough understanding of the subject to merit a pass grade but requiring greater effort to achieve a more satisfactory result

Assessment criteria, good (3)

Good performance:
showing strong understanding of basic concepts and good grasp of techniques, but with certain minor problems still requiring further attention

Assessment criteria, excellent (5)

Excellent performance:
not only fulfils all standard requirements but demonstrates originality and imagination

Assessment criteria, approved/failed

Not applicable

Qualifications

None