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Financial Managament of an EnterpriseLaajuus (3 cr)

Code: LT00DK14

Objective

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements. The student knows how to calculate the basic key ratios and is able to explain their content and analyze the information they provide.

Students know the basic principles, tasks and and areas of utilisation of management accounting in a company. They know how to use, for example, cost-colume-profit analysis as a tool to measure company profitability. Students are also able to draw up basic financial calculations.

Students know the basic concepts and legislation concerning direct and indirect taxation and be able to apply them to business operations.

Content

- Financial Statements and relationships between the different parts of the financial statements
- Estimating profitability and financial status
- Indirect and direct taxation
- Cost-volume-profit analysis
- Basics of budgeting and pricing
- Financial planning and investments
- Financial ratios

Qualifications

Accounting 1. Accounting 2

Assessment criteria, satisfactory (1)

The student is able to evaluate the profitability and financial status of a company on the basis of the key ratios given. Students are also able to draw up basic financial calculations. Students know the basic principles of management accounting and basic concepts and legislation concerning direct and indirect taxation.

Assessment criteria, good (3)

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements and key ratios given. Thhe student knows how to use, for example, cost-colume-profit analysis as a tool to measure company profitability. Students know the essential basic concepts and legislation concerning direct and indirect taxation.

Assessment criteria, excellent (5)

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements. Students know the basic principles, tasks and areas of utilisation of management accounting in a company. Students know the basic concepts and legislation concerning direct and indirect taxation and be able to apply them to business operations.

Enrollment

22.04.2024 - 04.09.2024

Timing

02.09.2024 - 18.12.2024

Credits

3 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Viljo Arohonka
Student groups
  • LITA23B
    Bachelor of Business Administration, Business Management
  • LITA23A
    Bachelor of Business Administration, Business Management

Objective

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements. The student knows how to calculate the basic key ratios and is able to explain their content and analyze the information they provide.

Students know the basic principles, tasks and and areas of utilisation of management accounting in a company. They know how to use, for example, cost-colume-profit analysis as a tool to measure company profitability. Students are also able to draw up basic financial calculations.

Students know the basic concepts and legislation concerning direct and indirect taxation and be able to apply them to business operations.

Content

- Financial Statements and relationships between the different parts of the financial statements
- Estimating profitability and financial status
- Indirect and direct taxation
- Cost-volume-profit analysis
- Basics of budgeting and pricing
- Financial planning and investments
- Financial ratios

Materials

- Neilimo & Uusi-Rauva. Johdon laskentatoimi, 2007 or newer

- Jormakka, Koivusalo, Lappalainen & Niskanen: Laskentatoimi, 2009 or newer

- Eskola, Anne - Mäntysaari, Anne: Talousosaamisen perusteet

- material provided by teacher

Teaching methods

Lectures in classroom

Exam schedules

Will be given during the course.

Completion alternatives

None.

Student workload

81 hrs

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

The student is able to evaluate the profitability and financial status of a company on the basis of the key ratios given. Students are also able to draw up basic financial calculations. Students know the basic principles of management accounting and basic concepts and legislation concerning direct and indirect taxation.

Assessment criteria, good (3)

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements and key ratios given. Thhe student knows how to use, for example, cost-colume-profit analysis as a tool to measure company profitability. Students know the essential basic concepts and legislation concerning direct and indirect taxation.

Assessment criteria, excellent (5)

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements. Students know the basic principles, tasks and areas of utilisation of management accounting in a company. Students know the basic concepts and legislation concerning direct and indirect taxation and be able to apply them to business operations.

Qualifications

Accounting 1. Accounting 2

Enrollment

22.04.2024 - 04.09.2024

Timing

02.09.2024 - 20.12.2024

Credits

3 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Viljo Arohonka
Student groups
  • LITA23C
    Bachelor of Business Administration, Business Management
  • LITA23D
    Tradenomi (AMK), Liiketalous

Objective

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements. The student knows how to calculate the basic key ratios and is able to explain their content and analyze the information they provide.

Students know the basic principles, tasks and and areas of utilisation of management accounting in a company. They know how to use, for example, cost-colume-profit analysis as a tool to measure company profitability. Students are also able to draw up basic financial calculations.

Students know the basic concepts and legislation concerning direct and indirect taxation and be able to apply them to business operations.

Content

- Financial Statements and relationships between the different parts of the financial statements
- Estimating profitability and financial status
- Indirect and direct taxation
- Cost-volume-profit analysis
- Basics of budgeting and pricing
- Financial planning and investments
- Financial ratios

Materials

- Neilimo & Uusi-Rauva. Johdon laskentatoimi, 2007 or newer

- Jormakka, Koivusalo, Lappalainen & Niskanen: Laskentatoimi, 2009 or newer

- Eskola, Anne - Mäntysaari, Anne: Talousosaamisen perusteet

- material provided by teacher

Teaching methods

Lectures in classroom

Exam schedules

Will be given during the course.

Completion alternatives

None.

Student workload

81 hrs

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

The student is able to evaluate the profitability and financial status of a company on the basis of the key ratios given. Students are also able to draw up basic financial calculations. Students know the basic principles of management accounting and basic concepts and legislation concerning direct and indirect taxation.

Assessment criteria, good (3)

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements and key ratios given. Thhe student knows how to use, for example, cost-colume-profit analysis as a tool to measure company profitability. Students know the essential basic concepts and legislation concerning direct and indirect taxation.

Assessment criteria, excellent (5)

The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements. Students know the basic principles, tasks and areas of utilisation of management accounting in a company. Students know the basic concepts and legislation concerning direct and indirect taxation and be able to apply them to business operations.

Qualifications

Accounting 1. Accounting 2