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Basics of accounting (5 cr)

Code: KD07APLA010-3007

General information


Enrollment
14.11.2022 - 07.01.2023
Registration for the implementation has ended.
Timing
17.01.2023 - 19.03.2023
Implementation has ended.
Number of ECTS credits allocated
5 cr
Local portion
5 cr
Mode of delivery
Contact learning
Unit
SeAMK Business Management and SME Business Management
Campus
SeAMK Seinäjoki, Frami
Teaching languages
Finnish
Seats
0 - 40
Degree programmes
Bachelor of Business Administration, Business Management
Teachers
Juhani Palomäki
Course
KD07APLA010

Evaluation scale

1-5

Objective

The student will understand terminology, legal duties and methodology. The environment of financial accounting will be presented and the student will be able to interpret and understand accounting information and financial statements. The course will provide general understanding of financial accounting in business and the student will have ability to choose courses from other areas of accounting

Content

Basic terminology of financial accounting, entity of accounting period and financial reporting. Essential part of the course is practising. The focus will be on statutory reporting. Essential parts of the Bookkeeping Act and bookkeeping Decree will be familiarized.

Materials

Soile Tomperi (2019), Käytännön kirjanpito, Edita Publishing

Teaching methods

Lectures and excercises

Employer connections

none

Student workload

Total workload 135h, of which scheduled studies 25 h and independent studies 110 h

Assessment criteria, satisfactory (1)

Students can handle book entries without VAT and know the basic terminology of bookkeeping and know the meaning of the Bookkeeping Act. The student is able to interpret financial reporting.

Assessment criteria, good (3)

The student can handle book entries with VAT and is able to explain basic terminology of bookkeeping and knows the requirements of the Bookkeeping Act.

Assessment criteria, excellent (5)

The student knows the usage of closing accounts and understands the terminology needed in bookkeeping and can explain meanings of those terms.

Qualifications

none

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