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Basics of Financial AccountingLaajuus (3 cr)

Course unit code: 3H-502

General information


Credits
3 cr

Objectives

After completing the course the student
- knows the main concepts of financial accounting
- is able to record ordinary financial transactions
- is able to draw up simple financial statements
- knows the basic rules of value added taxation and can record value added taxes

Content

- What are the main concepts of financial accounting?
- How are financial transactions recorded during the accounting period?
- How are bookkeeping and financial statements made on T accounts?
- How is the business profit formed?
- What are the key contents of financial statement reports
- How is value added tax calculated and what kind of transactions does VAT cause in bookkeeping?

Further information

Itsearviointi: Ammattikorkeakoulussa tai yliopistossa vastaavat opinnot suorittanut opiskelija voi ehdottaa todistuksen avulla itsearviointia. Kaikki muut opiskelijat osallistuvat alkutestiin.
Vaihtoehtoinen suoritustapa: Opiskelija osallistuu verkko-opetuksena toteutettavalle Kirjanpidon perusteet -opintojaksolle.

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