Basics of Accounting and VATLaajuus (6 cr)
Code: LT00DC83
Objective
After completing the course, the student masters the concepts, statutory tasks, and methods of external accounting. The student is able to describe the environment in which accounting is created, and the student learns to know and interpret the content of the reports produced by accounting. Completion of the course gives the student an overview of accounting and its management in the company. After completing the course, the student has the ability to choose studies in other areas of accounting.
Content
- basics of bookkeeping
- the basics for VAT
- double-entry bookkeeping with VAT
- financial statements
- use of ERP system
- the company's accounting records
Assessment criteria, satisfactory (1)
The student is able to make entries in the company's accounts, taking into account VAT. The student is able to use the ERP system in accounting work. The student is able to interpret the company's financial statements 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 interpret the company's financial statements well. The student knows the logic of preparing financial statements and understands the connection between company accounting and VAT. The student is able to use the ERP system well in accounting work.
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 interpret the company's financial statements in a commendable manner. The student knows the logic of preparing financial statements and understands the connection between company accounting and VAT. The student is able to use the ERP system in accounting work in a commendable manner.
Enrollment
13.11.2023 - 29.01.2024
Timing
12.02.2024 - 26.05.2024
Credits
6 op
Virtual proportion (cr)
6 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, SME Business Management
Teachers
- Juhani Palomäki
Student groups
-
MPK24Bachelor of Business Administration, SME Business Management
Objective
After completing the course, the student masters the concepts, statutory tasks, and methods of external accounting. The student is able to describe the environment in which accounting is created, and the student learns to know and interpret the content of the reports produced by accounting. Completion of the course gives the student an overview of accounting and its management in the company. After completing the course, the student has the ability to choose studies in other areas of accounting.
Content
- basics of bookkeeping
- the basics for VAT
- double-entry bookkeeping with VAT
- financial statements
- use of ERP system
- the company's accounting records
Materials
Käytännön kirjanpito by Soile Tomperi
Arvonlisäverolaki
Lecture material provided by lecturer.
Teaching methods
Lectures, exercises and independent study.
Student workload
Lectures and exercises 12 h and independent work 150 h.
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
The student is able to make entries in the company's accounts, taking into account VAT. The student is able to use the ERP system in accounting work. The student is able to interpret the company's financial statements 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 interpret the company's financial statements well. The student knows the logic of preparing financial statements and understands the connection between company accounting and VAT. The student is able to use the ERP system well in accounting work.
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 interpret the company's financial statements in a commendable manner. The student knows the logic of preparing financial statements and understands the connection between company accounting and VAT. The student is able to use the ERP system in accounting work in a commendable manner.
Assessment methods and criteria
Exam.
Enrollment
14.11.2022 - 02.03.2023
Timing
11.03.2023 - 31.05.2023
Credits
6 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, SME Business Management
Teachers
- Juhani Palomäki
Student groups
-
MPK23
Objective
After completing the course, the student masters the concepts, statutory tasks, and methods of external accounting. The student is able to describe the environment in which accounting is created, and the student learns to know and interpret the content of the reports produced by accounting. Completion of the course gives the student an overview of accounting and its management in the company. After completing the course, the student has the ability to choose studies in other areas of accounting.
Content
- basics of bookkeeping
- the basics for VAT
- double-entry bookkeeping with VAT
- financial statements
- use of ERP system
- the company's accounting records
Materials
Käytännön kirjanpito by Soile Tomperi
Arvonlisäverolaki
Lecture material provided by lecturer.
Teaching methods
Lectures, exercises and independent study.
Student workload
Lectures and exercises 12 h and independent work 150 h.
Evaluation scale
1-5
Assessment criteria, satisfactory (1)
The student is able to make entries in the company's accounts, taking into account VAT. The student is able to use the ERP system in accounting work. The student is able to interpret the company's financial statements 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 interpret the company's financial statements well. The student knows the logic of preparing financial statements and understands the connection between company accounting and VAT. The student is able to use the ERP system well in accounting work.
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 interpret the company's financial statements in a commendable manner. The student knows the logic of preparing financial statements and understands the connection between company accounting and VAT. The student is able to use the ERP system in accounting work in a commendable manner.
Assessment methods and criteria
Exam.