Accounting and VAT (5 cr)

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

Location and time

tammi-toukokuu 2024

Materials

Tomperi: Käytännön kirjanpito, Edita 2023
Tomperi: Kehittyvä kirjanpitotaito, Edita 2023

Teaching methods

Oppimistehtävät, Procountor-työskentely ja tentti
Kurssilla on luentoja ja tehtävien harjoittelua yhdessä sekä itsenäistä opiskelua.

Employer connections

Vierailijoita alan yrityksistä

Exam schedules

Tentti kurssin puolivälissä teoriaosuudesta, 2 uusintaa Examissa

Content scheduling

Alkuosa teoriaa, loppuosa ProCountor työskentelyä

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

Tentti 40 pistettä

Vierailu/raportti 5 pistettä

Oppimistehtävät 20 pistettä

Procountor tehtävä 35 pistettä

Yhteensä 100 pistettä

Qualifications

Processes of Business Administration or equivalent competences