Business Accounting (5 ECTS)
Code: LD00EG78-3011
General information
- Enrollment
- 03.05.2021 - 15.08.2021
- Registration for the implementation has ended.
- Timing
- 30.08.2021 - 19.12.2021
- Implementation has ended.
- Number of ECTS credits allocated
- 5 ECTS
- Mode of delivery
- On-campus
- Teaching languages
- Finnish
- Seats
- 20 - 35
- Degree programmes
- Economics and Business Administration
Learning outcomes
Upon completion of the course students will be able to apply the basic principles of accounting and prepare a small company’s income statement and balance sheet. The student will be able to interpret information contained in a financial statement. The student will be able to create a budget for a company for business planning and make profitability calculations.
Content
- Bookkeeping and the general principles of accounting
- Preparing and interpreting income statements and balance sheets
- Common key figures
- Budgeting
- Profitability calculations
Teaching methods
Aktivoivat luennot
Ohjatut harjoitukset
Oppimistehtävät
Kokeet
Location and time
Syksy 2021
Luennot perjantaisin klo 11-13:45
Learning materials and recommended literature
Jormakka-Koivusalo-Lappalainen-Niskanen: Laskentatoimi, 2021
Materiaali Omassa
Exam dates and retake possibilities
Koe 1 Ma 11.10.
Koe 2 Pe 10.12.
1. uusinta koe 1 ma 31.1.
1. uusinta koe 2 ma 31.1.
2. uusinta koe 1 ma 28.2.
2. uusinta koe 2 ma 28.2.
Further information for students
Kurssi pyritään toteuttamaan lähiopetuksena, mutta koronatilanteen niin vaatiessa se voidaan muuttaa toteutettavaksi osittain etäopetuksena.
Assessment methods and criteria
Kokeet 50 %
Pistetehtävät 25 %
Oppimispäiväkirja 25 %
Yhteensä 100 %
Opintojakson suorittaminen edellyttää kaikkien osuuksien suorittamista hyväksyttävästi (vähintään 50 % pisteistä).
Kurssilla on kaksi koetta, toinen ulkoisesta laskennasta ja toinen tunnusluvuista sekä sisäisestä laskennasta.
Pistetehtävät palautetaan Omaan. Pistetehtävien tekemiseen tarvitset oppikirjaa. Pistetehtävistä saa pisteet, kun tehtävä on palautettu tehtynä Omaan ajoissa.
Oppimispäiväkirja palautetaan Omaan viimeistään viikolla 50.
Arvosanan muodostuminen:
K5 90 - 100 % kokonaispisteistä
H4 80 - 89 % kokonaispisteistä
H3 70 - 79 % kokonaispisteistä
T2 60 - 69 % kokonaispisteistä
T1 50 - 59 % kokonaispisteistä
Mikäli arvosana on lähellä kahden arvosanan rajaa, niin korottavana tekijänä voidaan huomioida opintojaksopalautteen antamista ja läsnäoloa tunneilla.
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.
Assessment criteria, approved/failed
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.