Financial Accounting (5 op)
Toteutuksen tunnus: AL00CE36-3005
Toteutuksen perustiedot
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.