Opinto-opas

Tavoitteet (OJ)

The course introduces the basics of financial accounting. Students will learn bookkeeping in virtual companies.

After completing the course, the students will be able to:
• Describe the basic concepts and principles of accounting
• Record basic business transactions in accounting

Sisältö (OJ)

• What are the purposes of accounting and who are the users of accounting information?
• What is the conceptual framework in accounting?
• What are the phases of an accounting period?
• What does double-entry accounting mean?
• What is accounting equation?
• How are business transactions recorded in accounting?

Arviointikriteerit, tyydyttävä (1-2) (OJ)

The student can recognise and define fundamentals of financial accounting. He/she knows the stages of accounting period and is able to record basic financial transactions using bookkeeping software. The student takes responsibility for his/her own work in individual assignments.

Arviointikriteerit, hyvä (3-4) (OJ)

The student is able to determine and apply the fundamental concepts of financial accounting well. The student can use bookkeeping software at a basic level. The student takes responsibility for his/her own work and recognises and follows the important courses of action in the field.

Arviointikriteerit, kiitettävä (5) (OJ)

The student masters the fundamental concepts of financial accounting in an excellent manner. The student is able to conduct fluent and reasoned analysis and has good capabilities to apply the learning. The student can use bookkeeping software well at a basic level. The student works responsibly and in a committed manner and develops his/her own and the group’s interaction.

Aika ja paikka

Weeks 2-8/2023

Tenttien ja uusintatenttien ajankohdat

Exam week 8/2023 (preliminary)

Arviointiasteikko

0-5

Opiskelumuodot ja opetusmenetelmät

- lectures
- assignments
- teamwork

Oppimateriaalit

The list of recommended litterature is available in course Moodle

Opiskelijan ajankäyttö ja kuormitus

2 ECTS, approximately 54 h

Toteutuksen valinnaiset suoritustavat

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Harjoittelu- ja työelämäyhteistyö

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

Student has failed in achieving the objectives of the course.

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

Student has achieved the objectives of the course sufficiently. Student understands fundamentals of financial accounting and knows the basic functions of Fennoa book-keeping program.

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

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 fundamental concepts of financial accounting well. Student can use Fennoa book-keeping program at a basic level.

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

Student has achieved the objectives of the course excellently. The student masters the fundamental concepts of financial accounting in an excellent manner. Student is able to conduct fluent and reasoned analysis and has good capabilities to apply the learning. Student can use Fennoa book-keeping program well at a basic level.