Accounting and VAT (5 cr)
Code: LD00EH65-3001
General information
Enrollment
07.12.2021 - 09.01.2022
Timing
17.01.2022 - 15.05.2022
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
Teacher in charge
Anne Perkiö
Groups
-
LXD20S1_L2LXD20S1_L2
-
LXD20S1_L1LXD20S1_L1
Objective
Upon completion of the course students will be able to apply accounting legislation and good accounting practices and carry out a company’s bookkeeping including the recording of wages and adjusting entries and to draw up an official financial statement. The student will be able to apply value added tax legislation in international and domestic trade
Content
- Accounting act and good accounting practices
- Wages
- Adjusting entries
- Value added tax
Materials
Tomperi: Käytännön kirjanpito, Edita 2021
Tomperi-Keskinen: Käytännön kirjanpito, harjoituskirja, Edita 2021
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)
The student has achieved the course objectives fairly. The student 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)
The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her 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)
The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.
Assessment criteria, approved/failed
The student has achieved the course objectives fairly. The student 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 %
Prerequisites
Processes of Business Administration or equivalent competences