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
Case study assignment
Two exams

Ajoitus ja läsnäolo

Contact lessons, participation highly recommended.

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercises are provided by the teacher in Moodle.
A case study connected to Economics, International Business Law, and Logistics and Supply Chain Management courses, is used on the course. It is strongly recommended to enroll on all four courses.

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

Visiting lecturer from local business, visitors during International Week (week 7)

Uusintamahdollisuudet

Exam retakes possible in May.

Oppimisympäristö

Moodle

Opiskelijan ajankäyttö ja kuormitus

One ECTS equals 27 hours of study, in total 135 h of student's time.

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, case study assignment has to be completed.

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.