Business Accounting (5 ECTS)

Code: LD00GE97-3001

General information

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

Timing: 25.08.2025 - 12.12.2025
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: Tero Hujala

Teacher in charge: Anne Perkiö

Groups: LXD25S1_2
LXD25S1_2

Course: LD00GE97

Implementation has 15 reservations. Total duration of reservations is 45 h 0 min.

Time	Topic	Location
Fri 29.08.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 05.09.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 12.09.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 19.09.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 26.09.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 03.10.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 10.10.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 24.10.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 31.10.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 07.11.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 14.11.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 21.11.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 28.11.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 05.12.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila
Fri 12.12.2025 time 08:00 - 11:00 (3 h 0 min)	Yritystalous LD00GE97-3001	MMB348 IT-Tila

Changes to reservations may be possible.

Objective

Students can apply the general principles of accounting and prepare the profit and loss account and balance sheet of a small company. The student will be able to interpret the information provided by the financial statements.

The student will be able to make profitability calculations and use them to assess the profitability of products and services. The student will be able to prepare a budget for a business for operational planning.

Content

- General accounting principles
- Principles and interpretation of the income statement and balance sheet
- Profitability calculations
- Budgeting

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.