Opinto-opas

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.