Business Accounting (5 ECTS)

Code: LD00EG78-3033

General information

Enrollment: 06.05.2024 - 11.08.2024; Registration for the implementation has ended.

Timing: 26.08.2024 - 18.10.2024; Implementation has ended.

Number of ECTS credits allocated: 5 ECTS

Mode of delivery: On-campus

Campus: Leiritie 1

Teaching languages: Finnish

Seats: 20 - 35

Degree programmes: Economics and Business Administration

Teachers: Anne Arkima

Teacher in charge: Anne Perkiö

Groups: LXD24K2
Liiketalouden tutkinto-ohjelma monimuoto

Course: LD00EG78

Implementation has 7 reservations. Total duration of reservations is 26 h 15 min.

Time	Topic	Location
Thu 29.08.2024 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3033	MMB348 IT-Tila
Thu 05.09.2024 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3033	MMB348 IT-Tila
Thu 12.09.2024 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3033	MMB348 IT-Tila
Thu 19.09.2024 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3033	MMB348 IT-Tila
Thu 26.09.2024 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3033	Zoomissa tunnit, linkki OMA/Moodlessa
Thu 03.10.2024 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3033	MMB348 IT-Tila
Thu 10.10.2024 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3033	Zoomissa tunnit, linkki OMA/Moodlessa

Changes to reservations may be possible.

Learning outcomes

Upon completion of the course students will be able to apply the basic principles of accounting and prepare a small company’s income statement and balance sheet. The student will be able to interpret information contained in a financial statement. The student will be able to create a budget for a company for business planning and make profitability calculations.

Content

- Bookkeeping and the general principles of accounting
- Preparing and interpreting income statements and balance sheets
- Common key figures
- Budgeting
- Profitability calculations

Teaching methods

Ohjatut harjoitukset

Aktivoivat luennot

Oppimistehtävät

Pistetehtävät

Tentti

Location and time

elo-lokakuu 2024

Learning materials and recommended literature

Jormakka-Koivusalo-Lappalainen-Niskanen: Laskentatoimi, 2021 tai uudempi

Alternative completion methods of implementation

AHOT

Exam dates and retake possibilities

Kurssin viimeisellä viikolla, 2 uusintaa Examissa

Student workload

5 opintopistettä á 27 tuntia eli yhteensä 135 tuntia

Assessment methods and criteria

Tentti 60%

Oppimistehtävät, pistetehtävät 40%

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.