Accounting of an apartment and real estate company (5 cr)

Objective

The student will be familiar with the essential legislation related to the financial administration of apartment and real estate company. The student will be able to draw up the budget and do the accounting of an apartment and real estate company taking tax planning into account. The student is able to use various sources in acquiring information on property management. The student will be able to calculate condominium charge financing and share of a loan. The student will be familiar with payroll administration, value added taxation of a real estate and the basics of auditing.

Content

Budget, bookkeeping, financial statement, tax planning, calculations of condominium charge financing and share of a loan and other special questions related to apartment and real estate company (payroll, value added taxation, auditing)

Location and time

Topic: Pirjo-R Heimo's Zoom Meeting
Time: This is a recurring meeting Meet anytime

Join Zoom Meeting
https://metropolia.zoom.us/j/68615288839?pwd=SVJPdmV1NFFILzM2S0luMTAyUlQ2dz09

Meeting ID: 686 1528 8839
Passcode: AOYL

Materials

Kirjanpitolaki https://www.finlex.fi/fi/laki/ajantasa/1997/19971336

KILA yleisohje kirjnpidon menetelmistä ja aineistoista 20.4.2021
https://kirjanpitolautakunta.fi/-/kirjanpitolautakunnan-yleisohje-kirjanpidon-menetelmista-ja-aineistoista-20.4.2021

KILA yleisohje asunto-osakeyhtioiden ja muiden keskinäisten kiinteistöyhtiöiden kirjanpidosta tilinpäätöksestä ja toimintakertomuksesta 1.2.2017
https://kirjanpitolautakunta.fi/-/yleisohje-asunto-osakeyhtioiden-ja-muiden-keskinaisten-kiinteistoyhtioiden-kirjanpidosta-tilinpaatoksesta-ja-toimintakertomuksesta-1-2-2017-

Teaching methods

Topic: Pirjo-R Heimo's Zoom Meeting
Time: This is a recurring meeting Meet anytime

Join Zoom Meeting
https://metropolia.zoom.us/j/68615288839?pwd=SVJPdmV1NFFILzM2S0luMTAyUlQ2dz09

Meeting ID: 686 1528 8839
Passcode: AOYL

Zoom verkkoympäristö, etäopetuskerta 7 kpl + tehtäviä + tentti

To 19.1.2023 klo 17.00 – 19.30 Kirjanpito perus periaatteet
Teht 1, Teht 2 kirjanpidon kirjauksia
To 2.2.2023 klo 17.00 – 19.30 Tilinpäätös, talousarvio
Teht 3 Tuloslaskelma, talousarvio
To 16.2.2023 klo 17.00 – 19.30 Vastike, hanke- ja lainaosuudet
Teht 4 Lainaosuus ja vastike
To 2.3.2023 klo 17.00 – 19.30 Tp-materiaali/Arvonlisävero
To 16.3.2023 klo 17.00 – 19.30 Arvonlisävero II
To 30.3.2023 klo 17.00 – 19.30 Palkat, täydentävää materiaalia
To 13.4.2023 klo 17.00 – 19.30 Verotus
To 27.4.2023 klo 17.00 – 19.30 tentti

Exam schedules

to 27.4. klo 17:00

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student will be able to draw up the budget and do the accounting of an apartment and real estate company satisfactorily, taking tax planning into account. The student knows the essential legislation related to the financial administration of apartment and real estate company satisfactorily.

Assessment criteria, good (3)

The student will be able to draw up the budget and do the accounting of an apartment and real estate company well, taking tax planning into account. The student knows well the essential legislation related to the financial administration of apartment and real estate company. The student is able to calculate condominium charge financing and share of a loan.

Assessment criteria, excellent (5)

The student will be able to draw up the budget and do the accounting of an apartment and real estate company excellently, taking tax planning into account. The student knows in detail the essential legislation related to the financial administration of apartment and real estate company. The student is able to calculate condominium charge financing and share of a loan. The student is familiar with payroll administration, value added taxation of a real estate and the basics of auditing.

Assessment criteria, approved/failed

The student will be able to draw up the budget and do the accounting of an apartment and real estate company satisfactorily, taking tax planning into account. The student knows the essential legislation related to the financial administration of apartment and real estate company satisfactorily.

Assessment methods and criteria

Arvionti perustuu opetuskertoihin perustuviin tehtäviin 50 % ja tenttiin 50 %

Objective

The student will be familiar with the essential legislation related to the financial administration of apartment and real estate company. The student will be able to draw up the budget and do the accounting of an apartment and real estate company taking tax planning into account. The student is able to use various sources in acquiring information on property management. The student will be able to calculate condominium charge financing and share of a loan. The student will be familiar with payroll administration, value added taxation of a real estate and the basics of auditing.

Content

Budget, bookkeeping, financial statement, tax planning, calculations of condominium charge financing and share of a loan and other special questions related to apartment and real estate company (payroll, value added taxation, auditing)