Accounting and Product Prizing in Small Companies (5cr)

Objective

The student is familiar with the principles of accounting systems in small rural companies, is able to build up the the simple system of financial management and is able to create the system of product prizing. The student understands the theoretical ground o fbusiness accounting and accounting systems.

Content

By means of theoretical lectures and practical exercices the student gets familiar with the tools and systems used in small companies. The student prepares practical exercises in real decision making situations.

Qualifications

Opiskelijan tulisi olla perusteiden tasolla perehtynyt kahdenkertaisen kirjanpidon logiikkaan ja tilinpäätöksen laatimiseen ja hänellä tulisi olla perustiedot pk-yrityksen strategisesta johtamisesta. Edeltävät opinnot: Maatila- ja maaseutuyritysten verotus, Maaseutuyrityksen liiketoiminnan perusteet

Assessment criteria, satisfactory (1)

The student passes the written tests and has complited and reported acceptably the exercises.
1-2 The student has passed the tests and reported the exercises on the level, that the student knows the central concepts and is able to use those in simple practical decision making.
3-4 The student has passed the tests and reported the exercises on the level, that the student knows the central concepts and is able to use those in varying decision making.
5 The student has passed the tests and reported the exercises on the level, that the student knows the central concepts and is able to create complicated decision making models .

Materials

The central literature: Blackwell I (2008):How to Prepare a Business Plan (soveltuvin osin), 5th Edition, Kogan Page
Availability :http://tiny.cc/exahkx

Toivola A (2006): Verkostoituva yrittäjyys. Strategiana kumppanuus
Availability: http://tiny.cc/zxahkx

Järvenpää M.-Länsiluoto A.-Pellinen J. (2013 ): Talousohjaus ja kustannuslaskenta, WSOYpro
Availability: http://tiny.cc/ezahkx

KHT-Media Oy: Osakeyhtiön tilinpäätösmalli, uusin painos
Availability: http://tiny.cc/3fbhkx

Neilimo K.-Uusi-Rauva E. (2007): Johdon laskentatoimi and the material produced by the teachers.
Availability: http://tiny.cc/g0ahkx

Teaching methods

The studying content of the course consists of theoretical lectures, quided practical exercises and independent work. Lectures 25%, quided and independent work 75%.