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