Financial Management and Investment (10 cr)

Objectives (course unit)

This course deepens students’ knowledge in financial and management accounting and familiarises the student with financing from investors’ point of view.

After completing the course students will be able to
- draw up financial statements for companies
- record capital and taxation calculations and entries of different forms of business
- calculate the taxable income of different forms of business
- affect the company's financial result
- analyse the company's financial statements and utilise them in steering the business operations
- apply electronic financial management methods and tools
- apply cost accounting and pricing methods in product and customer profitability calculations
- analyse profitability and factors affecting it
- know different financial instruments
- know the differences between various mutual funds
- know the stock market risks
- interpret financial statement documents and annual reports in English
- analyse, evaluate and plan different financial reports and presentations in English

Content (course unit)

How are financial statements drawn up?
How does bookkeeping differ in different forms of business?
How are different forms of businesses taxed?
What possibilities do companies have in affecting the profit of the financial year?
How are financial statements utilised?
What is electronic financial management?
How is cost accounting carried out and utilised in pricing and profitability assessment?
How are product and customer profitability evaluated?
What is finance?
What are bonds?
What are mutual funds?
How is the share price determined?
How to communicate in English in field-related investment and profitability projects?
How to interpret financial statement documents in English?

Prerequisites (course unit)

1. year studies or similar skills and knowledge.

Exam schedules

Viimeisillä opintojakson osien tunneilla. Yleisenä tenttipäivänä opiskelijalla on oikeus hylätyn arvosanan uusimiseen 2 kertaa ja hyväksytyn arvosanan korottamiseen kerran.

Assessment methods and criteria

Kirjanpito: Kirjallinen tentti 20 % kokonaisarvosanasta (2 op/10op), tentti Econet Pro -kirjanpito-ohjelmalla 10 % kokonaisarvosanasta (1 op/10op) ja tentti sähköisestä taloushallinnosta, arviointiperuste hyväksytty/hylätty.
Sisäinen laskentatoimi (3op/10op): Osuuden arvosana muodostuu tentin perusteella.
Rahoitus (3op/10op): Osuuden arvosana muodostuu yksilötentin perusteella, erillinen ryhmätyö hyväksytty/hylätty.
Englanninkielinen terminologia (1op/10op): Osuuden arvosana muodostuu yksilötentin perusteella, erillinen ryhmätyö hyväksytty/hylätty.

Teaching methods

Luennot, tehtävät, opetuskeskustelut ja atk-harjoitukset

Learning materials

Kirjanpito: Luennot, tehtävät, kirjanpidon atk-harjoitukset, Tomperi, Soile (2012) Käytännön kirjanpito ja muu jaettava tai ilmoitettu materiaali.
Sisäinen laskenta: Luennot, tehtävät sekä Excel-harjoitukset. Osuutta tukevaa kirjallisuutta Järvenpää, Länsiluoto, Partanen & Pellinen (2010) Talousohjaus ja kustannuslaskenta: kpl 2,4,5,6,8 TAI Neilimo & Uusi-Rauva (2005 tai uudempi)Johdon laskentatoimi: kpl 2,5,6,7 ja 9
Rahoitus: luennot, harjoitukset ja tehtävät. Pörssisäätiön oppaat (5kpl, linkitetty Tabulaan). Oheislukemistona kirja Rahoituksen perusteet. Martikainen Teppo ja Minna. WSOYpro. 2009 tai muu vastaavat tiedot sisältävä kirja.

Student workload

Lähitunnit ja itsenäisesti suoritettavat tehtävät ja tenttiin lukeminen lähituntien lisäksi. 10op eli noin 270 tuntia opiskelijan työtä.

Content scheduling

Kirjanpito, sisäinen laskenta ja rahoitus sekä englanninkielinen taloushallinnon terminologia. Tarkempi sisällön jaksotus ilmoitetaan opintojakson alussa.

Completion alternatives

--

Practical training and working life cooperation

--

International connections

--

Further information

Tabula käytössä

Assessment criteria - fail (0) (Not in use, Look at the Assessment criteria above)

Student has failed in achieving the objectives of the course.

Assessment criteria - satisfactory (1-2) (Not in use, Look at the Assessment criteria above)

Satisfactory S
Student has achieved the objectives of the course sufficiently. Student understands the premises and principles of the subject matter. Student recognizes, is able to determine and use the concepts and models.

Assessment criteria - good (3-4) (Not in use, Look at the Assessment criteria above)

Good G
Student has achieved the objectives of the course well although the skills and competences are somewhat in need of further development. Student is able to determine and apply the concepts and models of the subject matter well and is able to apply them in simple context.

Assessment criteria - excellent (5) (Not in use, Look at the Assessment criteria above)

Excellent E
Student has achieved the objectives of the course excellently. The student masters the concepts and models of the subject matter in an excellent manner. Student is able to conduct fluent and reasoned analysis and has good capabilities to apply the learning.