Opinto-opas

Tavoitteet

Students know accounting management in theory and in practice and corporate finances with an emphasis on long-term financing. Students are competent in utilizing accounting information as a tool in decision-making pertaining corporate finances and in managing the performance of an organization.

Sisältö

- Identification and measurement
- Balance sheet and income statement
- Financial statement analysis
- Financial ratio analysis
- Cost-volume-profit analysis
- Budgeting
- Long-term financial policy
- Financial structure
- Valuation of stocks and bonds
- Investments and financial decisions

Arviointiasteikko

1-5

Arviointikriteerit, tyydyttävä (1)

Satisfactory (1-2): The student is able to evaluate the profitability and financial status of a company on the basis of the key ratios given. Students are also able to draw up some basic financial calculations. Students know the basic principles of management accounting.

Arviointikriteerit, hyvä (3)

Good (3-4): The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements and key ratios given. The student knows how to use, for example, cost-volume-profit analysis as a tool to measure company profitability. Students are also able to draw up basic financial calculations on the basis of long-term financing.

Arviointikriteerit, kiitettävä (5)

Exellent (5): The student is able to evaluate and analyze the profitability and financial status of a company on the basis of the financial statements. Students know the basic principles, tasks and areas of utilization of management accounting in a company. Students are also able to draw up financial calculations on the basis of long-term financing.