Opinto-opas

Osaamistavoitteet

The student is able to
- take care of the accounting of a small company and draw up the financial statements
- understand the principles of VAT
- recognise how product costs are formed and apply this knowledge in the analysis of company profitability

Toteutustapa ja opetusmenetelmät

Contact lessons 3 h/week
Exercises
Mandatory individual assignment (s)
Group work
Feedback will be collected at the end of the course

Ajoitus ja läsnäolo

Mandatory contact lessons according to the timetable
If absence, the student has to learn the topics handled independetly at home

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercise packages at reppu
Computer and calculator needed

Uusintamahdollisuudet

Normal paper exam at the end of the course
Retakes ( 2 possibilities) according to the timetable during one year

Oppimisympäristö

Campus
Home

Opiskelijan ajankäyttö ja kuormitus

Contact lessons 42 h
Individual assignment (s) 8 h
Group work 10 h
Distance learning 75 h

Sisältö

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

Arviointimenetelmät

Indivual assignment(s) 10 %
Group work 30 %
Written exam 60 %

Arviointiasteikko

1-5

Hylätty (0)

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

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 intepret the financial statements through financial ratios