Study Guide

Objective

The student is able to tell about the role of accounting in the business. The student knows the key factors affecting the company's profitability. The student is able to tell about business management related financial management measures. The student is able to make basic bookkeeping for the company and is able to prepare the financial statements of a small company and continue the accounting after the financial statements. The student is able to enter the company's basic information into the ERP system. The student is able to use the core modules of the ERP system.

Content

- basics of bookkeeping
- the basics for VAT
- double-entry bookkeeping with VAT
- the basics of business taxation
- financial statements
- ERP modules

Assessment criteria, satisfactory (1)

(1-2) The student is able to make bookkeeping entries of the company taking VAT into account. The student is able to use the ERP system. The student is able to prepare the financial statements of a small company satisfactorily

Assessment criteria, good (3)

(3-4) The student is able to make bookkeeping entries of the company taking VAT into account. The student is able to prepare the small business financial statements well. The student knows how the the company's net profit and the taxable income are connected. The student knows how to use the ERP system well.

Assessment criteria, excellent (5)

(5) The student is able to make bookkeeping entries of the company taking VAT into account. The student is able to draw up a small company's accounts in an excellent manner. The student knows how the the company's net profit and the taxable income are connected. The student knows how to use the ERP system in an excellent matter.