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

Will be agreed on during the first contact teaching lesson - but the course exam will, anyway, be there latest on Thursday April 21, 2016 at 11.15 - 13.30. 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 sign in to one of the two alternative retake exams her-/himself, through TenttiWilho.

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 TAMK general resit dates visible in the TenttiWilho retake system .

Opiskelumuodot ja opetusmenetelmät

Some literature, business cases, exercises, visits (and learning diaries & discussions based on them), group assignments - as well as some lecturing. The Tabula learning environment is in use, the basic way.

Oppimateriaalit

Business case papers, exercises, handouts, learning diaries, group assignment papers - as well as extracts from applicable accounting and finance books.

Opiskelijan ajankäyttö ja kuormitus

Students' workload of this 5 credit unit course is limited to 135 hours, as maximum. The share of contact teaching in the classroom or so is around 30-33 hours.

Sisällön jaksotus

Detailed contents and agenda will be shown to the students in the course Tabula, and introduced to them during contact teaching.

Toteutuksen valinnaiset suoritustavat

-

Harjoittelu- ja työelämäyhteistyö

A couple of relevant SME visits will be made - to enterprises, events, service providers and/or other related organizations. Instead of a company visit, some entrepreneur or expert might also visit the class at TAMK.

Kansainvälisyys

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

Lisätietoja opiskelijoille

The first contact teaching lesson will be there on THU March 10, 2016 at 11.15 in classroom C2-14.
Other additional information 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 needs 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 are 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.