Accounting for Small and Medium Sized Enterprises (5op)

Osaamistavoitteet (Opintojakso)

This course is targeted for accounting from Small & Medium sized Enterprises perspective (SME). The focus is on management accounting topics, but related financial accounting topics are covered as well. The course approach is practical, including exercises and team work.

After completing the course, the student will be able to:

Plan business profitability & cash flow elements.
Prepare master budgets.
Calculate product cost.
Make product pricing decisions.
Prepare business related analysis & calculations.

Sisältö (Opintojakso)

What is the SME accounting principle context?
What is the foundation of Profit & Loss, Balance Sheet & Cash Flow in SME's?
How to forecast SME financials?
How can SME's utilize cost accounting?
How is the SME pricing linked to profitability?

Tenttien ja uusintatenttien ajankohdat

Tuesday April 11, 2017. There will be max. 2 hrs of time to perform the exam.
In the case of an absence or a failed performance, the student needs to enroll to one of the two alternative retake exams her-/himself, following up the general instructions of TAMK administration.

Arviointimenetelmät ja arvioinnin perusteet

The students' overall Winha grade of the course will be determined the following way:
- There is a 50-60 % weight (60 %, if it is in favor of the student) in participating and performing all the required exercises, business case analyses, group assignments and learning diaries of the visits.
- And, there is a 40-50% weight (50%, if it is in favor of the student) in performing the course exam, most preferably during the course - or on the selcted TAMK general resit dates.

Arviointiasteikko

0-5

Opiskelumuodot ja opetusmenetelmät

Some literature, business cases, exercises and enterprise visits (inclding learning diaries & discussions benefitting the partnering enterprise). Also, group assignments and some lecturing. Tabula is used lightly, as learning environment.

Oppimateriaalit

Business case papers, exercises, handouts, learning diaries, group assignment papers - as well as extracts / selected pages of several applicable accounting and finance books.

Opiskelijan ajankäyttö ja kuormitus

Some 25 hours of contact teaching daytime, on workdays.
The overall workload of the students is limited to max. 130 hours, for 5 credits.

Sisällön jaksotus

(Will be shown and informed to the students in the course Tabula.)

Toteutuksen valinnaiset suoritustavat

-

Harjoittelu- ja työelämäyhteistyö

A couple of visits, at least, applicable for SME studies will be made - to enterprises, service providers and other related organizations and/or events. It is also possible that some entrepreneur and/or expert will be invited to visit the class at TAMK.

Kansainvälisyys

The course as such is a truly international one, with degree students and exchange students from numerous countries.

Lisätietoja opiskelijoille

Available from the instructor of the course:
Mr. Pasi Kuusijärvi, M.Sc. (Econ. and Bus. Admin.)
Senior Lecturer, Accounting and Financial Management
Degree Programme in International Business
Tampere University of Applied Sciences
Tel. +358 40 846 3052
pasi.kuusijarvi@tamk.fi
www.tamk.fi

Arviointikriteerit - hylätty (0) (Ei käytössä, kts Opintojakson Arviointikriteerit ylempänä)

Student's performance in the course exam is rejected/failed.
Or, student has not performed an exercise, assignment or so which has been set a compulsory one.

Arviointikriteerit - tyydyttävä (1-2) (Ei käytössä, kts Opintojakson Arviointikriteerit ylempänä)

Satisfactory performance in the course exam. Acceptable overall activity. Student's contribution to the business cases, exercises and assignments need to be mainly an acceptable one, even for the lowest grade of 1.

Arviointikriteerit - hyvä (3-4) (Ei käytössä, kts Opintojakson Arviointikriteerit ylempänä)

Very good performance in the exam, very good overall activity, including positive contribution to teamwork and/or acceptable performance in exercises and assignments.
Or, strongly satisfactory performance in the course exam, and very good overall activity, including the fact that all the business cases, exercises and assignments performed successfully.

Arviointikriteerit - kiitettävä (5) (Ei käytössä, kts Opintojakson Arviointikriteerit ylempänä)

Excellent performance in the course exam, very good overall activity and contribution to clearly most of the business cases, exercises and assignments has been very strong.
Or, very good performance in the exam, plus excellent overall activity, contribution to teamwork as well as performance in exercises and assignments.