Financial Accounting in Different Forms of Companies and Organizations (5 op)

Aika ja paikka

Spring 2025, Online

Oppimateriaalit

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

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.

Toteutuksen valinnaiset suoritustavat

Two exams 60% Exercises & Assignments (40%)

Arviointimenetelmät ja arvioinnin perusteet

Assessment is based on exam and assignments.

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

Hylätty (0)

The criteria for grade 1-2 are not met.

Arviointikriteerit, tyydyttävä (1-2)

Students can distinguish between different types of company forms and understand similarities and differences in accounting and financial statements between them. Students understand the meaning of accruals and can prepare simpler financial statements for smaller companies in Finland. Students are familiar with the procedure of changing company form.

Arviointikriteerit, hyvä (3-4)

Students can handle accounting and prepare financial statements for sole proprietors, partnerships, limited liability companies, cooperatives, non-profit organizations, and other business forms. They should also be familiar with the characteristics that characterize public financial management. Students can perform simpler accruals and the financial planning for different company forms with the application of current Finnish legislation. Students can describe the procedure for changing company form both from an administrative and business perspective.

Arviointikriteerit, kiitettävä (5)

Students can independently handle accounting and prepare financial statements for sole proprietors, partnerships, limited liability companies, cooperatives, non-profit organizations, and other business forms. They should also be very familiar with the characteristics that characterize public financial management. Students can independently perform accruals and the financial planning for different company forms with the application of current Finnish legislation. Students can carry out a change of company form and argue for when the various company forms are suitable from an administrative and business perspective.

Opetusmenetelmät

Lectures Exercises Assignments Online Guest speaker

Arviointiasteikko

H-5