Financial Accounting in Different Forms of Companies and Organizations (5 op)
Toteutuksen tunnus: C-10066-FEK22VEB01-3005
Toteutuksen perustiedot
- Ilmoittautumisaika
- 02.12.2024 - 07.01.2025
- Ilmoittautuminen toteutukselle on päättynyt.
- Ajoitus
- 07.01.2025 - 16.03.2025
- Toteutus on päättynyt.
- Opintopistemäärä
- 5 op
- Korkeakoulu
- Yrkeshögskolan Novia, Spring 2025, Online
- Opetuskielet
- ruotsi
- Paikat
- 0 - 5
- Opintojakso
- C-10066-FEK22VEB01
Tavoitteet
Student -knows the different business forms and can explain them from an accounting point of view -can take care of the financial accounting for private traders, partnerships, limited liability companies, non-profit organizations and other business structures. -can carry out transactions regarding a certain corporate form, e.g. share issues, dividends, liquidation -knows the procedure when changing the business structure -knows the difference between accounting in private and public sector -knows the importance of accounting for sustainability and corporate social responsibility
Sisältö
-accruals -issues of equity, dividends, funds -period end closing in different company forms and organizations -financial management in public sector -IT solutions for book-keeping in different company forms -Human Resource-accounting, social accounting and environmental accounting
Esitietovaatimukset
Basics of Financial Accounting
Työmuodot
Lectures Exercises Assignments Online Guest speaker
Aika ja paikka
Spring 2025, Online
Oppimateriaali ja suositeltava kirjallisuus
Tomperi, Soile: Bokföring i praktiken nyaste versionen, chapter 8 + training book Bokslutsmodell för aktiebolag, CGR-föreningen, 2016, Chapter 1 (not 1.4), 2 and 5. Part of Kommunekonomin - Nyckeln till ekonomisk planering. Kommunförbundets senaste version
Opintojaksototeutuksen valinnaiset suoritustavat
Two exams 60% Exercises & Assignments (40%)
Harjoittelu- ja työelämäyhteistyö
Guest lectures
Tenttien ajankohdat ja uusintamahdollisuudet
As agreed with the students at the beginning of the course. or/and official re-examination dates 2025 on Campus.
Opiskelijan ajankäyttö ja kuormitus
135 h = 5 sp 30-40 h online education with lectures, exercises and exams 30-40 h preparations 30 h assignments 35 h preparations for exams
Arviointimenetelmät ja arvioinnin perusteet
Assessment is based on exam and assignments.
Arviointiasteikko
H-5