Financial Accounting in Different Forms of Companies and Organizations (5op)

Osaamistavoitteet (Opintojakso)

Student -knows the different business forms and can explain them from an accounting point of view -can take care of the financial accounting for private traders, partnerships, limited liability companies, non-profit organizations and other business structures. -can carry out transactions regarding a certain corporate form, e.g. share issues, dividends, liquidation -knows the procedure when changing the business structure -knows the difference between accounting in private and public sector -knows the importance of accounting for sustainability and corporate social responsibility

Sisältö (Opintojakso)

-accruals -issues of equity, dividends, funds -period end closing in different company forms and organizations -financial management in public sector -IT solutions for book-keeping in different company forms -Human Resource-accounting, social accounting and environmental accounting

Esitietovaatimukset (Opintojakso)

Basics of Financial Accounting

Aika ja paikka

Spring 2025, Online

Tenttien ja uusintatenttien ajankohdat

As agreed with the students at the beginning of the course. or/and official re-examination dates 2025 on Campus.

Arviointimenetelmät ja arvioinnin perusteet

Assessment is based on exam and assignments.

Arviointiasteikko

H-5

Opiskelumuodot ja opetusmenetelmät

Lectures Exercises Assignments Online Guest speaker

Oppimateriaalit

Tomperi, Soile: Bokföring i praktiken nyaste versionen, chapter 8 + training book Bokslutsmodell för aktiebolag, CGR-föreningen, 2016, Chapter 1 (not 1.4), 2 and 5. Part of Kommunekonomin - Nyckeln till ekonomisk planering. Kommunförbundets senaste version

Opiskelijan ajankäyttö ja kuormitus

135 h = 5 sp 30-40 h online education with lectures, exercises and exams 30-40 h preparations 30 h assignments 35 h preparations for exams

Toteutuksen valinnaiset suoritustavat

Two exams 60% Exercises & Assignments (40%)

Harjoittelu- ja työelämäyhteistyö

Guest lectures