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Financial AccountingLaajuus (5 op)

Tunnus: AL00CE36

Laajuus

5 op

Opetuskieli

  • englanti

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Ilmoittautumisaika

06.05.2024 - 30.08.2024

Ajoitus

09.09.2024 - 20.12.2024

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lappeenrannan kampus

Opetuskielet
  • Englanti
Paikat

20 - 50

Koulutus
  • Bachelor's Degree Programme in Tourism and Hospitality Management
Opettaja
  • Mia Ekman
Opetusryhmät
  • Luennot (Koko: 0. Avoin AMK: 0.)
  • Verkkotentti (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLPRHOMA23S
    Bachelor's Degree Programme in Tourism and Hospitality Management 23S Lappeenranta
Pienryhmät
  • Luennot
  • Verkkotentti

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

Lectures
Exercises
Assignments
Online exam

Ajoitus ja läsnäolo

Contact lessons 9.9.-8.12.2024. Participation is not mandatory but highly recommended.
Online exam week 50 (9.12.-13.12.2024).

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercises are provided by the teacher in Moodle.

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

Possibly a visiting lecturer from local business.

Uusintamahdollisuudet

Exam retake possible in week 51. Second exam retake in January 2025.

Oppimisympäristö

Course materials are provided in Moodle. Lectures are contact lectures on campus.

Opiskelijan ajankäyttö ja kuormitus

One ECTS equals 27 hours of study, in total 135 h of student's time.

Sisältö

Accounting obligation
Double entry bookkeeping
Treatment of stock and fixed assets
Financial statements
Financial ratios
Principles of value-added tax

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Not required

Arviointimenetelmät

Exam will be evaluated on scale 1 to 5.
Assignments will be evaluated pass/fail.
Course grade is based on the exam results. In addition, assignments have to be completed.

Arviointiasteikko

1-5

Hylätty (0)

The student can not implement accounting rules into practice and shows no understanding of accounting.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

The student can use basic accounting rules and understands the importance of accounting.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

The student can enter the business transactions correctly into bookkeeping and prepare financial statements.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

The student can enter the business transactions including VAT correctly into bookkeeping and is able to interpret the financial statements through financial ratios.

Ilmoittautumisaika

06.05.2024 - 30.08.2024

Ajoitus

02.09.2024 - 22.12.2024

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lahden kampus

Opetuskielet
  • Englanti
Paikat

20 - 50

Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Tatu Saarinen
Opetusryhmät
  • Luennot / harjoitukset (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLTIIB24K
    Bachelor's Degree Programme in International Business 24K Lahti
Pienryhmät
  • Luennot / harjoitukset

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Arviointiasteikko

1-5

Ilmoittautumisaika

20.11.2023 - 12.01.2024

Ajoitus

05.02.2024 - 31.05.2024

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lappeenrannan kampus

Opetuskielet
  • Englanti
Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Mia Ekman
Opetusryhmät
  • Luennot (Koko: 0. Avoin AMK: 0.)
  • Tentti (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLPRIB23S
    Bachelor's Degree Programme in International Business 23S Lappeenranta
Pienryhmät
  • Luennot
  • Tentti

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

Lectures
Exercises
Case study assignment
Two exams

Ajoitus ja läsnäolo

Contact lessons, participation highly recommended.

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercises are provided by the teacher in Moodle.
A case study connected to Economics, International Business Law, and Logistics and Supply Chain Management courses, is used on the course. It is strongly recommended to enroll on all four courses.

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

Visiting lecturer from local business, visitors during International Week (week 7)

Uusintamahdollisuudet

Exam retakes possible in May.

Oppimisympäristö

Moodle

Opiskelijan ajankäyttö ja kuormitus

One ECTS equals 27 hours of study, in total 135 h of student's time.

Sisältö

Accounting obligation
Double entry bookkeeping
Treatment of stock and fixed assets
Financial statements
Financial ratios
Principles of value-added tax

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Not required

Arviointimenetelmät

Both exams will be evaluated on scale 1 to 5.
Course grade is formed from:
Theory exam grade (50 % of the grade)
Accounting exam grade (50 % of the grade)
Assignments will be evaluated pass/fail
Course grade is based on the exam results. In addition, case study assignment has to be completed.

Arviointiasteikko

1-5

Hylätty (0)

The student can not implement accounting rules into practice and shows no understanding of accounting.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

The student can use basic accounting rules and understands the importance of accounting.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

The student can enter the business transactions correctly into bookkeeping and prepare financial statements.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

The student can enter the business transactions including VAT correctly into bookkeeping and is able to interpret the financial statements through financial ratios.

Ilmoittautumisaika

20.11.2023 - 05.01.2024

Ajoitus

08.01.2024 - 31.05.2024

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lahden kampus

Opetuskielet
  • Englanti
Paikat

20 - 90

Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Tatu Saarinen
Opetusryhmät
  • Luennot / Harjoitukset ryhmä 1 (Koko: 50. Avoin AMK: 0.)
  • Luennot / Harjoitukset ryhmä 2 (Koko: 50. Avoin AMK: 0.)
  • Info 1 (Koko: 0. Avoin AMK: 0.)
  • Kertaustunnit (Koko: 0. Avoin AMK: 0.)
  • Tentti (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLTIIB23S
    Bachelor's Degree Programme in International Business 23S Lahti
Pienryhmät
  • Luennot / Harjoitukset ryhmä 1
  • Luennot / Harjoitukset ryhmä 2
  • Info 1
  • Kertaustunnit
  • Tentti

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Arviointiasteikko

1-5

Ilmoittautumisaika

15.05.2023 - 01.09.2023

Ajoitus

04.09.2023 - 13.12.2023

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lappeenrannan kampus

Opetuskielet
  • Englanti
Paikat

0 - 40

Koulutus
  • Bachelor's Degree Programme in Tourism and Hospitality Management
Opettaja
  • Mia Ekman
Opetusryhmät
  • Itsenäinen (Koko: 0. Avoin AMK: 0.)
  • Luennot (Koko: 0. Avoin AMK: 0.)
  • Tentti (Koko: 0. Avoin AMK: 0.)
  • Seminaari (Koko: 0. Avoin AMK: 0.)
  • Verkkoluento (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLPRHOMA22S
    Bachelor's Degree Programme in Tourism and Hospitality Management 22S Lappeenranta
Pienryhmät
  • Itsenäinen
  • Luennot
  • Tentti
  • Seminaari
  • Verkkoluento

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

Lectures
Exercises
Mandatory individual assignments
Two exams

Ajoitus ja läsnäolo

Contact lessons, participation highly recommended.

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercise packages at Moodle

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

-

Uusintamahdollisuudet

Retake-exams are agreed separately at the end of the course

Oppimisympäristö

Moodle

Opiskelijan ajankäyttö ja kuormitus

One ECTS equals 27 hours of study.

Sisältö

Accounting obligation
Double entry bookkeeping
Treatment of stock and fixed assets
Financial statements
Financial ratios
Principles of value-added tax

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Not required

Arviointimenetelmät

Both exams will be evaluated on scale 1 to 5.
Course grade is formed from:
Theory exam grade (50 % of the grade)
Accounting exam grade (50 % of the grade)
Assignments will be evaluated pass/fail
Course grade is based on the exam results. In addition, assignments has to be completed.
Fail grade from the assignment or unreturned assignment will result to -1 reduce for the course grade.

Arviointiasteikko

1-5

Hylätty (0)

The student can not implement accounting rules into practice and shows no understanding of accounting.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

The student can use basic accounting rules and understands the importance of accounting.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

The student can enter the business transactions correctly into bookkeeping and prepare financial statements.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

The student can enter the business transactions including VAT correctly into bookkeeping and is able to interpret the financial statements through financial ratios.

Ilmoittautumisaika

15.05.2023 - 01.09.2023

Ajoitus

04.09.2023 - 15.12.2023

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lahden kampus

Opetuskielet
  • Englanti
Paikat

0 - 60

Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Tatu Saarinen
Opetusryhmät
  • Luennot / harjoitukset (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLTIIB23K
    Bachelor's Degree Programme in International Business 23K Lahti
Pienryhmät
  • Luennot / harjoitukset

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Arviointiasteikko

1-5

Ilmoittautumisaika

21.11.2022 - 08.01.2023

Ajoitus

16.01.2023 - 05.05.2023

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lappeenrannan kampus

Opetuskielet
  • Englanti
Paikat

0 - 45

Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Mia Ekman
Opetusryhmät
  • Luennot (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLPRIB22S
    Bachelor's Degree Programme in International Business 22S Lappeenranta
Pienryhmät
  • Luennot

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

Lectures
Exercises
Mandatory individual assignments
Two exams

Ajoitus ja läsnäolo

Contact lessons 3 hours/week, participation highly recommended

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercise packages at Moodle

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

-

Uusintamahdollisuudet

Retake-exams are agreed separately at the end of the course

Oppimisympäristö

Moodle

Opiskelijan ajankäyttö ja kuormitus

One ECTS equals 27 hours of study

Sisältö

Accounting obligation
Double entry bookkeeping
Treatment of stock and fixed assets
Financial statements
Financial ratios
Principles of value-added tax

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Not required

Arviointimenetelmät

Both exams will be evaluated on scale 1 to 5.
Course grade is formed from:
Theory exam grade (50 % of the grade)
Accounting exam grade (50 % of the grade)
Assignments will be evaluated pass/fail
Course grade is based on the exam results. In addition, assignments has to be completed.
Fail grade from the assignment or unreturned assignment will result to -1 reduce for the course grade.

Arviointiasteikko

1-5

Hylätty (0)

The student can not implement accounting rules into practice and shows no understanding of accounting.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

The student can use basic accounting rules and understands the importance of accounting.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

The student can enter the business transactions correctly into bookkeeping and prepare financial statements.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

The student can enter the business transactions including VAT correctly into bookkeeping and is able to interpret the financial statements through financial ratios.

Ilmoittautumisaika

21.11.2022 - 08.01.2023

Ajoitus

09.01.2023 - 26.05.2023

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lahden kampus

Opetuskielet
  • Englanti
Paikat

0 - 50

Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Tatu Saarinen
Opetusryhmät
  • Lectures / Exercises (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLTIIB22S
    Bachelor's Degree Programme in International Business 22S Lahti
Pienryhmät
  • Lectures / Exercises

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Arviointiasteikko

1-5

Ilmoittautumisaika

01.07.2022 - 04.09.2022

Ajoitus

01.09.2022 - 31.12.2022

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lahden kampus

Opetuskielet
  • Englanti
Paikat

0 - 50

Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Tatu Saarinen
Opetusryhmät
  • Luennot (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLTIIB22K
    Bachelor's Degree Programme in International Business 22K Lahti
Pienryhmät
  • Luennot

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Arviointiasteikko

1-5

Ilmoittautumisaika

01.07.2022 - 04.09.2022

Ajoitus

01.08.2022 - 15.12.2022

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lappeenrannan kampus

Opetuskielet
  • Englanti
Paikat

0 - 45

Koulutus
  • Bachelor's Degree Programme in Tourism and Hospitality Management
Opettaja
  • Riitta Mähönen
Opetusryhmät
  • Luennot (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLPREX22SH
    Saapuvat vaihto-opiskelijat 22S, pitkät vaihdot, hotelli- ja ravintola-ala, Lappeenranta
  • LLPRHOMA21S
    Bachelor's Degree Programme in Tourism and Hospitality Management 21S Lappeenranta
Pienryhmät
  • Luennot

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

Lectures
Exercises
Mandatory individual assignments
Two exams

Ajoitus ja läsnäolo

Contact lessons 3 hours/week, participation highly recommended

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercise packages at Moodle

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

-

Uusintamahdollisuudet

Retake-exams are agreed separately at the end of the course

Oppimisympäristö

Moodle

Opiskelijan ajankäyttö ja kuormitus

One ECTS equals 27 hours of study

Sisältö

Accounting obligation
Double entry bookkeeping
Treatment of stock and fixed assets
Financial statements
Financial ratios
Principles of value-added tax

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Not required

Arviointimenetelmät

Both exams will be evaluated on scale 1 to 5.
Course grade is formed from:
Theory exam grade (50 % of the grade)
Accounting exam grade (50 % of the grade)
Assignments will be evaluated pass/fail
Course grade is based on the exam results. In addition, assignments has to be completed.
Fail grade from the assignment or unreturned assignment will result to -1 reduce for the course grade.

Arviointiasteikko

1-5

Hylätty (0)

The student can not implement accounting rules into practice and shows no understanding of accounting.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

The student can use basic accounting rules and understands the importance of accounting.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

The student can enter the business transactions correctly into bookkeeping and prepare financial statements.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

The student can enter the business transactions including VAT correctly into bookkeeping and is able to interpret the financial statements through financial ratios.

Ilmoittautumisaika

19.11.2021 - 09.01.2022

Ajoitus

10.01.2022 - 15.05.2022

Opintopistemäärä

5 op

Virtuaaliosuus

1 op

Toteutustapa

80 % Lähiopetus, 20 % Etäopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Verkkokampus, Lahti

Opetuskielet
  • Englanti
Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Leea Kouhia
Opetusryhmät
  • Luennot 1 (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLTIIB21S
    Bachelor's Degree Programme in International Business 21S Lahti
Pienryhmät
  • Luennot 1

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

Lectures
Exercises
Individual assignment(s)
Group work
Feedback will be collected at the end of the course

Ajoitus ja läsnäolo

Lectures 2 hours/week during 12.1.-20.4.2022
Written exam 27.4.2022

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercise packages at Moodle

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

-

Uusintamahdollisuudet

Retake in May

Oppimisympäristö

Moodle

Opiskelijan ajankäyttö ja kuormitus

Lectures + exam 30 h
Group work 20 h
Individual learning 85 h

Sisältö

Accounting obligation
Double entry bookkeeping
Treatment of stock and fixed assets
Financial statements
Financial ratios
Principles of value-added tax

Arviointimenetelmät

Individual assignment(s) will be evaluated passed /failed.
Group work 30 %
Exam 70 %

Arviointiasteikko

1-5

Hylätty (0)

The student can not implement accounting rules into practice and shows no understanding of accounting.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

The student can apply basic accounting rules and understands the importance of accounting.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

The student can enter the business transactions correctly into bookkeeping and prepare financial statements.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

The student can enter the business transactions including VAT correctly into bookkeeping and interpret the financial statements through financial ratios.

Ilmoittautumisaika

19.11.2021 - 09.01.2022

Ajoitus

10.01.2022 - 25.03.2022

Opintopistemäärä

5 op

Toteutustapa

Lähiopetus

Yksikkö

Liiketoiminta (LAB)

Toimipiste

Lappeenrannan kampus

Opetuskielet
  • Englanti
Koulutus
  • Bachelor's Degree Programme in International Business
Opettaja
  • Marianne Viinikainen
  • Sirpa Varajärvi
Opetusryhmät
  • Verkkoluento (Koko: 0. Avoin AMK: 0.)
  • Seminaari (Koko: 0. Avoin AMK: 0.)
  • Tentti 1 (Koko: 0. Avoin AMK: 0.)
  • Itsenäinen 1 (Koko: 0. Avoin AMK: 0.)
Ryhmät
  • LLPRIB21S
    Bachelor's Degree Programme in International Business 21S Lappeenranta
Pienryhmät
  • Verkkoluento
  • Seminaari
  • Tentti 1
  • Itsenäinen 1

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

The course includes online lectures and assignments about financial accounting. Student learns the role, principles and concepts of financial accounting and understands its contribution to an organisation and company’s decision-making process. Student becomes familiar with practical implementation of financial accounting and knows how to prepare and read the financial statements.

Additionally, the course includes two seminar days on campus. The first one focuses on a simple business case and introduces students to accounting software. On the second seminar day, students will play a business game. The game will 1) clarify the real and money processes, and the connection between process optimization and business results, 2) communicate the significance of key performance indicators and financial reports and 3) Improve team-spirit and communication skills through the interaction during the business simulation.

At the end of the course there is an online review lecture and an online exam. Moodle exam on 25th of March from 8:30 to 9:30.

Ajoitus ja läsnäolo

The course will take place between weeks 2 and 12. Lectures on weeks 2-8 will be held online. Attending Zoom lectures is not mandatory, but active participation is recommended. The topic is important in future working life.

Susan's Snack Shack case & Netvisor seminar day will be held on week 10. Business game seminar day will be held on week 11. The seminars will be held on campus, and participation in both of these is mandatory.

Oppimateriaali ja suositeltava kirjallisuus

All course material is available in the Moodle learning environment.

Toteutuksen valinnaiset suoritustavat

The course is conducted only according to the presented model.

Uusintamahdollisuudet

Extra exams will be organized on 7th of April from 8:30 to 10:00 and on 28th of April from 8:30 to 10:00.

Oppimisympäristö

The learning environment is Moodle. In addition, we use modern tools related to the topic of the course.

Opiskelijan ajankäyttö ja kuormitus

This is a five-credit course, equivalent to 135 hours of student work.

Sisältö

Financial accounting:
- Review of business operations and processes
- Introduction to accounting
- Financial accounting and double-entry bookkeeping system
- The most important financial statements (income statements, balance sheet and cash flow statement) and financial ratios
Susan's Snack Shack case and Netvisor seminar: 1 day seminar
Business game: 1 day seminar
Review lectures and exam

Arviointimenetelmät

The course is evaluated on a scale of 1 to 5. You can get a total of 100 points from the course. In order to receive an approved grade for a course, you must a) receive 45% of the total points, i.e. a minimum of 45/100 points, and b) must pass the course exam satisfactorily. The grade for the course is calculated as follows: returned assignments 40% and exam 60%. The course exam and grade are calculated according to the following scoring:
- grade 5: 100,0-90,0 points
- grade 4: 89,9-78,0 points
- grade 3: 77,9-65,0 points
- grade 2: 64,9-55,0 points
- grade 1: 54,9-45,0 points
- failed: 44,9-0,0 points

Arviointiasteikko

1-5

Hylätty (0)

Rejected (fail) grade is given when the student has not achieved the learning objectives of the course. Student does not understand the essentials of Financial Accounting, is not able to show any learning outcomes in the exam and assignments.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

Student understands the essentials of Financial Accounting, is able to show some learning outcomes in the exam and assignments. The student is able to use some professional concepts consistently. The student needs support in completing the assignments.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

Student has good knowledge about the basic concepts of Financial Accounting, is able to show good learning outcomes in the exam and assignments. The student uses professional concepts fluently and extensively. The student still requires a little support in doing the assignments.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

Student has excellent knowledge and understanding of the basic concepts of Financial Accounting, is able to show excellent learning outcomes in the exam and assignments. The student can independently acquire new knowledge and use professional concepts expertly. The student performs the tasks independently.