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
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.