Accounting and Financial Statements as a Business Descriptor (5 cr)

Objectives (course unit)

During the course, you can familiarise yourself with the accounting from the perspective of a small company.
Student
- is familiar with the basic concepts of accounting and the different types of transactions
- is able to make regular ent ent ent.
is able to use accounting software to implement accounting
- is able to draw up a simple financial statement;
- is part of the ordinary a accruals (inventories and depreciation of non-current assets)
- knows the basics of value added tax and knows how to record VAT in the accounts

Content (course unit)

Basic accounting concepts
Groups of bricks and posting rules
A accrual of acquisition cost
Sales tax in general ledger
Financial statements and financial statements (profit and loss account and balance sheet)

Assessment criteria, satisfactory (1-2) (course unit)

The students are familiar with the basics of accounting, the use of accounting software and the basics of VALUE ADDED TAX. He performs on the preparation of financial statements such as the one learned in advance.

Assessment criteria, good (3-4) (course unit)

The students know the basics of accounting, the use of accounting software and the basics of VALUE ADDED TAX. They are able to make the financial statements according to the instructions.

Assessment criteria, excellent (5) (course unit)

The students understand the basics of accounting, the use of accounting software and the basics of VALUE ADDED TAX. They are able to prepare financial statements and are able to assess the impact of different transactions on financial statements.

Assessment criteria, pass/fail (course unit)

The student is not familiar with the basics of accounting, including VAT, the use of accounting software or the basics of VAT. He/she is unable to prepare financial statements taking into account accrual entries.

Exam schedules

Tentti ja uusintatentit ilmoitetaan opintojakson Moodlessa.

Assessment scale

0-5

Teaching methods

Luennot, harjoitukset ja itsenäinen opiskelu

Learning materials

Soile Tomperi: Käytännön kirjanpito
Editan Tasaa tilit -verkkokurssi
Moodlessa ilmoitetut Eduhousen luennot

Student workload

5 op (5 x 27 h/op = 135 h)

Completion alternatives

Hyväksiluvun hakeminen osaamisella:
Hyväksilukua haetaan HyväHot-hakemuksella, joka löytyy PAKKI-opiskelijan työpöydän tehtäväpalkista. Lähetä HyväHot-hakemus viimeistään 5.1.2024 ja valitse sen käsittelijäksi opintojakson vastuuopettaja. Vastuuopettaja ilmoittaa HyväHot-päätöksessään osaamisen osoittamistavan (näyttö) ja muut lisätiedot.

Arvioitava näyttö annetaan 9.1.2024 klo: 16.30 - 18.30 Moodle-tentti etänä. Tentti arvioidaan 1-5.


Hyväksiluvun hakeminen opintojen perusteella:
Hyväksilukua haetaan HyväHot-hakemuksella, joka löytyy PAKKI-opiskelijan työpöydän tehtäväpalkista. Valitse HyväHot-hakemuksen käsittelijäksii opintojakson vastuuopettaja.