Library economy (3cr)

Objective

The student can
- describe the annual operating plan of the public economy
- analyze the economic situation of the municipal organization
- describe the structure of library budgeting and the principles of creating library budgets as part of the public economy

Content

- Distinctive features of public-sector finances
- Planning and monitoring finances and interpreting financial statements
- Library budgets and the bases of their preparation
- Accounting and monitoring

Materials

- Kuntatalous – monen muuttujan summa. 2017. Helsinki: Suomen Kuntaliitto.
- JHS 199 Kuntien ja kuntayhtymien talousarvio ja -suunnitelma. 2016. Julkisen hallinnon tietohallinnon neuvottelukunta.
- Toimiva kunta. Hyvinvointia! Sivistystä! Elinvoimaa! 2017. Sallinen Sini, Majoinen Kaija ja Seppälä Jari (toim.). Helsinki: Suomen Kuntaliitto.
- Raudasoja, K. & Johansson, M-L. 2009. Esimies talouden johtajana julkishallinnossa. Helsinki: Sanoma Pro.
- Muu lukumateriaalia Moodleen opintojakson edetessä.

Assessment criteria, satisfactory (1)

(1-2)
- The student takes part in classroom work
- The student is able to describe the principles of financial accounting
- The student is able to describe the principles of public financial planning and of the preparation of the budget of a library

Assessment criteria, good (3)

(3-4)
- The student takes part in classroom work
- The student is able to apply the principles of financial accounting
- The student is able to describe the principles of public financial planning and of the preparation of the budget of a library at the annual level

Assessment criteria, excellent (5)

5
- The student takes actively part in classroom work
- Using valid sources of information, the student is able to find and apply information concerning financial accounting
- The student is able to apply the principles of public financial planning and of the preparation of the budget of a library at the annual level

Qualifications

The basics of library and information field.