Accounting and VAT (5ECTS)

Code: LD00EH65-3001

General information

Enrollment: 07.12.2021 - 09.01.2022; Registration for the implementation has ended.

Timing: 17.01.2022 - 15.05.2022; Implementation has ended.

Number of ECTS credits allocated: 5 ECTS

Mode of delivery: On-campus

Campus: Leiritie 1

Teaching languages: Finnish

Seats: 20 - 35

Degree programmes: Economics and Business Administration

Teachers: Raija Olkkola

Teacher in charge: Anne Perkiö

Course: LD00EH65

No reservations found for implementation LD00EH65-3001!

Learning outcomes

Upon completion of the course students will be able to apply accounting legislation and good accounting practices and carry out a company’s bookkeeping including the recording of wages and adjusting entries and to draw up an official financial statement. The student will be able to apply value added tax legislation in international and domestic trade

Content

- Accounting act and good accounting practices
- Wages
- Adjusting entries
- Value added tax

Prerequisites

Processes of Business Administration or equivalent competences

Teaching methods

Interactive lecture
Guided assignments

Learning materials and recommended literature

Tomperi: Käytännön kirjanpito, Edita 2021
Tomperi-Keskinen: Käytännön kirjanpito, harjoituskirja, Edita 2021

Alternative completion methods of implementation

Exam and the assignment(s) which has been agreed beforehand

Assessment methods and criteria

Assignments 50 %
Exam 50 %

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.