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
-
LLPRHOMA23SBachelor'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
-
LLTIIB24KBachelor'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
-
LLPRIB23SBachelor'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
-
LLTIIB23SBachelor'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
-
LLPRHOMA22SBachelor'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
-
LLTIIB23KBachelor'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
-
LLPRIB22SBachelor'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
-
LLTIIB22SBachelor'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
-
LLTIIB22KBachelor'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
-
LLPREX22SHSaapuvat vaihto-opiskelijat 22S, pitkät vaihdot, hotelli- ja ravintola-ala, Lappeenranta
-
LLPRHOMA21SBachelor'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
-
LLTIIB21SBachelor'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
-
LLPRIB21SBachelor'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.