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
-
LXA19All 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