Accounting as a Business Descriptor (5 cr)

Objectives (course unit)

After completing the course, the student
- is familiar with basic accounting concepts and different types of transactions
- is able to post transactions to the general ledger
- understands the principles of VALUE ADDED TAX and is able to process VAT in accounting
- is able to use accounting software to carry out accounting
- is able to draw up the financial statements of a small company in accordance with the legislation in force in Finland.
- is part of the ordinary a accruals (inventories and depreciation of non-current assets)

Content (course unit)

Key concepts of accounting 

Ledger postings for different transaction types
Principles of VALUE ADDED TAX and accounting for VAT 

Accounting with accounting software 

Financial statements and preparation of financial statements
Key financial statement reports

Business performance

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

Students will identify the key concepts of accounting and be able to handle basic accounting entries.
The student will be able to make accounting entries similar to those previously learnt. The student will be able to use the accounting software in situations similar to those previously studied.

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

The student knows the main concepts of accounting and the main rules of VAT. You will be able to handle basic accounting entries.
You will be able to prepare financial statements according to the instructions. They can use the accounting software in the situations described in the instructions.

Assessment criteria, excellent (5) (course unit)

The student knows the main concepts of accounting and the main rules of VAT. The student will be able to handle basic accounting entries and understand the overall accounting system. They can apply what they have learned in practice when preparing financial statements. They will be able to use the accounting software.

Location and time

- Kirjanpidon perusteet, liiketapahtumien kirjaaminen ja tilinpäätös
- Arvonlisävero kirjanpidossa, palkkojen kirjaukset ja digitalisaatio kirjanpidossa & kirjanpito-ohjelmistot

Exam schedules

Ei tenttiä.

Assessment methods and criteria

Opintojakson hyväksytty suorittaminen edellyttää
- kaikkien harjoitustehtävien ja kirjallisten tehtävien hyväksyttyä suorittamista annetuissa aikarajoissa. Myöhästyneet palautukset alentavat arvosanaa -1.

Opintojaksoarvosanan määräytymisessä tehtäväsuoritusten painoarvo on 100 %.
Arvosanaa ei voi korottaa toteutuksen osalla eli Moodle-tentillä.

Hylätty suoritus tulee, jos opiskelija ei ole suorittanut opintojakson kaikkia tehtäviä hyväksytysti.

Assessment scale

0-5

Teaching methods

Itsenäinen ja ohjattu verkko-opiskelu.
Alkuinfo etänä Zoomissa 4.9. klo 17-19 (tallennetaan)
Seuraava kontaktikerrat Zoomissa 2.10. ja 30.10. klo 17 alkaen (tallennetaan osittain).

Learning materials

Opettajan opintojaksolle laatimat ja linkittämät verkkomateriaalit.
Tomperi Soile: Käytännön kirjanpito, Edita v. 2021 tai uudempi

Student workload

5 op = 135 tuntia opiskelijan työtä