Kirjanpito ja tilinpäätös (5 cr)
Code: TU00DZ53-3002
General information
Enrollment
03.05.2021 - 30.09.2021
Timing
25.10.2021 - 19.12.2021
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
ICT ja tuotantotalous
Campus
Karaportti 2
Teaching languages
- Finnish
Degree programmes
- Tuotantotalouden tutkinto-ohjelma
Teachers
- Juha Haimala
Groups
-
TXQ21S2Tuotantotalouden tutkinto-ohjelma monimuoto
Objective
The student will be able to do the simple 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
Theory of bookkeeping
Bookkeeping and financial statements
Basics of financial statements analysis
Taxable business income
Further information
Vapaasti valittava opintojakso Tutan päiväryhmille. Huomioi esitietovaatimukset.
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 central concepts, models and is able to utilize the most common tools. 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 in some areas. Students know the course concepts and models well and are able to justify their decisions. The students are able to apply their knowledge in new situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise and areas requiring further development.
Assessment criteria, excellent (5)
Students have achieved the objectives of the course with excellent marks. Students master commendably the course subject area’s concepts, models and tools. 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 new 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 central concepts, models and is able to utilize the most common tools. The student understands the criteria and principles of the expertise development.
Qualifications
Business Economics