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

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

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)

The student is able to make entries in the company's accounts, taking into account VAT. The student is able to prepare the financial statements of a small company well. Based on the balance sheet and income statements, the student is able to prepare the company's balance sheet and income statement and understand the connection between the company's accounting result and taxable income. The student is able to use the ERP system well.

Assessment criteria, excellent (5)

The student is able to make entries in the company's accounts, taking into account VAT. The student is able to prepare the financial statements of a small company in a commendable way. Based on the balance sheet and income statements, the student is able to prepare the company's balance sheet and income statement and understand the connection between the company's accounting result and taxable income. The student is able to use the ERP system commendably.