Business Accounting (5 ECTS)
Code: LC00FX84-3003
General information
- Enrollment
- 01.12.2025 - 04.01.2026
- Registration for implementation has not started yet.
- Timing
- 12.01.2026 - 29.05.2026
- 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
- English
- Seats
- 20 - 35
- Degree programmes
- Degree Programme in International Business and Logistics
Learning outcomes
Upon completion of the course, the student
• is able to comprehend general accounting principles and to construct financial statements based on business transactions
• is able to identify elements of income statement, balance sheet and cash flow statement
• is able to interpret financial statements
• understands the components of working capital.
Content
• Accounting principles and contents of financial statements
• Understanding the income statement, balance sheet and cash flow statements
• Revenue and expense recognition, value added tax
• Working capital management
• Basics of interpreting financial statements
Evaluation scale
0-5
Assessment criteria, satisfactory (1)
The student
• has achieved the objectives of the course to a satisfactory level
• is able to identify, define and use concepts and models in the subject area of the course
• understands the conditions and principles of the development of expertise.
Assessment criteria, good (3)
The student
• has achieved the objectives of the course well, although there are still areas where knowledge and skills need to be improved
• has a good understanding of the concepts and models of the subject matter of the course and is able to carry out a reasoned analysis
• is able to apply what they have learned in leisure, learning and working life situations
• understands the importance of expertise in business and is able to analyse their own expertise.
Assessment criteria, excellent (5)
The student
• has achieved the objectives of the course with excellent marks
• has an excellent command of the concepts and models of the subject matter of the course
• is able to analyse clearly and reasonably and propose practical development measures
• has a good ability to apply what they have learned in leisure, learning and working life situations
• is able to analyse expertise in business and their own development towards expertise.
Assessment criteria, approved/failed
The student
• has achieved the objectives of the course to a satisfactory level
• is able to identify, define and use concepts and models in the subject area of the course
• understands the conditions and principles of the development of expertise.