Opinto-opas

Tavoitteet (OJ)

During the course students will continue bookkeeping in virtual companies. At the end of the course they will prepare the financial statements.

After completing the course, the students will be able to:
• Record basic business transactions in accounting
• Prepare income statement and balance sheet for a small firm

Sisältö (OJ)

• How are business transactions recorded in accounting?
• How are financial statements prepared?
• What do annual reports include?

Arviointikriteerit, tyydyttävä (1-2) (OJ)

The student can recognise and define fundamentals of financial accounting, income statement and balance sheet. The student knows the basic functions of bookkeeping software. The student can work in a group and take responsibility for his/her own work in individual and team assignments.

Arviointikriteerit, hyvä (3-4) (OJ)

The student is able to determine and apply the fundamental concepts of financial accounting. He/she knows how income statement and balance sheet are prepared. The student can use bookkeeping software at a basic level. The student takes responsibility and commits to group activities in addition to his/her own work.

Arviointikriteerit, kiitettävä (5) (OJ)

The student masters the fundamental concepts of financial accounting and financial statements in an excellent manner. The student is able to analyse financial statements and has good capabilities to apply the learning. The student can use bookkeeping software well at a basic level. The student can cooperate responsibly, flexibly and constructively and develop his/her own and the group’s interaction.

Aika ja paikka

Weeks 10-17/2023

Tenttien ja uusintatenttien ajankohdat

Course exam in April 2023
First retake exam in May,2023
Second retake exam in September, 2023

Arviointiasteikko

0-5

Opiskelumuodot ja opetusmenetelmät

- lectures
- assignments
- teamwork
- bookkeeping of practice firm

Oppimateriaalit

- Material in Moodle
- Accounting and Finance, An Introduction. Eddie McLaney and Peter Atrill. Pearson. 2016 or similar book.

Opiskelijan ajankäyttö ja kuormitus

2 ECTS = 54 hours

Toteutuksen valinnaiset suoritustavat

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Kansainvälisyys

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