Business Accounting (5 ECTS)

Code: LD00EG78-3041

General information

Enrollment: 05.05.2025 - 10.08.2025
Enrollment is ongoing
Enroll to the implementation in OMA

Timing: 25.08.2025 - 10.10.2025
The implementation has not yet started.

Number of ECTS credits allocated: 5 ECTS

Mode of delivery: On-campus

Unit: Metropolia Business School

Campus: Leiritie 1

Teaching languages: Finnish

Seats: 20 - 35

Degree programmes: Economics and Business Administration

Teachers: Anne Arkima

Teacher in charge: Anne Perkiö

Groups: LXD25K2
Liiketalouden tutkinto-ohjelma monimuoto

Course: LD00EG78

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

Time	Topic	Location
Mon 25.08.2025 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3041	MMB253 IT-Tila
Mon 01.09.2025 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3041	MMB253 IT-Tila
Mon 08.09.2025 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3041	MMB253 IT-Tila
Mon 15.09.2025 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3041	MMB253 IT-Tila
Mon 22.09.2025 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3041	MMB253 IT-Tila
Mon 29.09.2025 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3041	MMB253 IT-Tila
Mon 06.10.2025 time 17:00 - 20:45 (3 h 45 min)	Laskentatoimi LD00EG78-3041	MMB253 IT-Tila

Changes to reservations may be possible.

Objective

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

Location and time

elo-lokakuu 2025

Materials

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

Teaching methods

course will be implemented only in Finnish language

Exam schedules

Kurssin viimeisellä viikolla (viikko 41), 2 uusintaa Examissa toisen periodin aikana

Completion alternatives

AHOT

Student workload

5 opintopistettä á 27 tuntia eli yhteensä 135 tuntia:

Luennot 4h/viikko, yhteensä 28h, sis tentti
Oppimistehtävät viikottain 5h/viikko, yhteensä 35h
Itsenäinen opiskelu materiaalien avulla + tentti valmistautuminen 72h (huom! edellisen lisäksi)

Content scheduling

Alkuosa ulkoista laskentatoimea, loppuosa sisäistä eli johdon laskentatoimea

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

Assessment methods and criteria

Tentti 60%
Oppimistehtävät (pistetehtävät) 40%

Tentti on suoritettava hyväksytysti; oppimistehtäviä ei voi uusia.