Accounting (5 op)
Toteutuksen tunnus: LI00BJ45-3009
Toteutuksen perustiedot
Ilmoittautumisaika
25.11.2019 - 19.02.2020
Ajoitus
01.01.2020 - 31.05.2020
Opintopistemäärä
5 op
Toteutustapa
Lähiopetus
Toimipiste
Lahden kampus
Opetuskielet
- Englanti
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Leea Kouhia
Ryhmät
-
04IBU19SBachelor's Degree Programme in International Business 19S, Lahti
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) passed/failed
Group work 30 %
Written exam 70 %
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