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

Teachers: Anne Arkima

Teacher in charge: Suvi Moll

Groups: LXC25_B
Part of LXC25 cohorts present, GROUP B

Course: LC00FX84

No reservations found for implementation LC00FX84-3003!

Objective

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.