Curricula

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Timetable 08.01.2024 - 22.3.2024
The course will be implemented as a virtual teaching.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

Lectures
Books
Learning tasks

Practical training and working life connections

Possible company visitors will be confirmed during the course.

Exam dates and retake possibilities

Exam will be held on week 12. Two resit examinations will be held according to Degree Regulations and the dates will be confirmed during the course.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Allocation of time on various tasks and student work load in total 135 h
Lectures 20 h
Independent familiarization with literature and videos 35 h
Independent exercises and assignments 80 h

Content scheduling

The course includes independent familiarization with literature as well as lectures and exercises and assignments.

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (40 %, 2 ECTS)
2) exam (60 %, 3 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

E-learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in during weeks 48. The resit exams will be held in Moodle.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (20 %, 1 ECTS credits) and in learning assignments made in pairs (20 %, 1 ECTS credits).

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Implementation of the course within the given dates and schedule. The course has guidance contacts that require physical presence.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises and you have the possibility to get guidance. We offer face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Courses encourage students to learn from each other. In this course, peer learning is offered through a discussion forum focusing on learning tasks, small group work during sessions and pair work.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during 1.12.2023 - 08.12.2023. The resit exams will be held in Exam-studio within the limits of autumn term 2023 and in accordance with Degree Regulations.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and assignments (exam, questionaire and Netvisor) 33 h
All assessed learning assignments are based on the content covered in the course material and tutorial sessions.

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 1 ECTS credits) and in learning assignments made in pairs (1 ECTS credits).

The independent learning task focuses on the concepts of the subject area in a questionnaire with multiple-choice and false/true questions. You are free to use any material to solve your questions. The assignment can be completed in parts, the assignment can be interrupted and returned during the course. However, we recommend that you complete the task before the exam. You will know immediately after answering whether the answer is correct, but not the correct answer. You will receive a score and correct and incorrect answers as soon as you return all the answers to the questionnaire. Personal feedback (right / wrong) will therefore come when you return the answers for review. Corrective personal feedback, i.e. the correct answer after the response time has ended.

The exam emphasizes calculation and competence in recording business transactions. The exam is taken at the given exam time, without supporting material and it is time-limited (1h 45min). As a personal feedback, you will receive an exam result score by question and brief comments on any errors that have led to any point deductions.

The pair work emphasizes the application of theory to an accounting program. The task is evaluated pass/fail. The evaluation criteria for the approved performance are reviewed separately and in more detail at the beginning of the course.

All assessed parts must be completed.

(Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Implementation of the course within the given dates and schedule. The course has guidance contacts that require physical presence.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises and you have the possibility to get guidance. We offer face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Courses encourage students to learn from each other. In this course, peer learning is offered through a discussion forum focusing on learning tasks, small group work during sessions and pair work.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during 1.12.2023 - 08.12.2023. The resit exams will be held in Exam-studio within the limits of autumn term 2023 and in accordance with Degree Regulations.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and assignments (exam, questionaire and Netvisor) 33 h
All assessed learning assignments are based on the content covered in the course material and tutorial sessions.

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 1 ECTS credits) and in learning assignments made in pairs (1 ECTS credits).

The independent learning task focuses on the concepts of the subject area in a questionnaire with multiple-choice and false/true questions. You are free to use any material to solve your questions. The assignment can be completed in parts, the assignment can be interrupted and returned during the course. However, we recommend that you complete the task before the exam. You will know immediately after answering whether the answer is correct, but not the correct answer. You will receive a score and correct and incorrect answers as soon as you return all the answers to the questionnaire. Personal feedback (right / wrong) will therefore come when you return the answers for review. Corrective personal feedback, i.e. the correct answer after the response time has ended.

The exam emphasizes calculation and competence in recording business transactions. The exam is taken at the given exam time, without supporting material and it is time-limited (1h 45min). As a personal feedback, you will receive an exam result score by question and brief comments on any errors that have led to any point deductions.

The pair work emphasizes the application of theory to an accounting program. The task is evaluated pass/fail. The evaluation criteria for the approved performance are reviewed separately and in more detail at the beginning of the course.

All assessed parts must be completed.

(Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Implementation of the course within the given dates and schedule. The course has guidance contacts that require physical presence.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises and you have the possibility to get guidance. We offer face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Courses encourage students to learn from each other. In this course, peer learning is offered through a discussion forum focusing on learning tasks, small group work during sessions and pair work.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during 1.12.2023 - 08.12.2023. The resit exams will be held in Exam-studio within the limits of autumn term 2023 and in accordance with Degree Regulations.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and assignments (exam, questionaire and Netvisor) 33 h
All assessed learning assignments are based on the content covered in the course material and tutorial sessions.

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 1 ECTS credits) and in learning assignments made in pairs (1 ECTS credits).

The independent learning task focuses on the concepts of the subject area in a questionnaire with multiple-choice and false/true questions. You are free to use any material to solve your questions. The assignment can be completed in parts, the assignment can be interrupted and returned during the course. However, we recommend that you complete the task before the exam. You will know immediately after answering whether the answer is correct, but not the correct answer. You will receive a score and correct and incorrect answers as soon as you return all the answers to the questionnaire. Personal feedback (right / wrong) will therefore come when you return the answers for review. Corrective personal feedback, i.e. the correct answer after the response time has ended.

The exam emphasizes calculation and competence in recording business transactions. The exam is taken at the given exam time, without supporting material and it is time-limited (1h 45min). As a personal feedback, you will receive an exam result score by question and brief comments on any errors that have led to any point deductions.

The pair work emphasizes the application of theory to an accounting program. The task is evaluated pass/fail. The evaluation criteria for the approved performance are reviewed separately and in more detail at the beginning of the course.

All assessed parts must be completed.

(Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Implementation of the course within the given dates and schedule.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises and you have the possibility to get guidance. We offer face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Courses encourage students to learn from each other. In this course, peer learning is offered through a discussion forum focusing on learning tasks, small group work during sessions and pair work.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam and resits will be held in a virtual classroom (Zoom) during 1.12.2023 - 15.12.2023.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and assignments (exam, questionaire and Netvisor) 33 h
All assessed learning assignments are based on the content covered in the course material and tutorial sessions.

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 1 ECTS credits) and in learning assignments made in pairs (1 ECTS credits).

The independent learning task focuses on the concepts of the subject area in a questionnaire with multiple-choice and false/true questions. You are free to use any material to solve your questions. The assignment can be completed in parts, the assignment can be interrupted and returned during the course. However, we recommend that you complete the task before the exam. You will know immediately after answering whether the answer is correct, but not the correct answer. You will receive a score and correct and incorrect answers as soon as you return all the answers to the questionnaire. Personal feedback (right / wrong) will therefore come when you return the answers for review. Corrective personal feedback, i.e. the correct answer after the response time has ended.

The exam emphasizes calculation and competence in recording business transactions. The exam is taken at the given exam time, without supporting material and it is time-limited (1h 45min). As a personal feedback, you will receive an exam result score by question and brief comments on any errors that have led to any point deductions.

The pair work emphasizes the application of theory to an accounting program. The task is evaluated pass/fail. The evaluation criteria for the approved performance are reviewed separately and in more detail at the beginning of the course.

All assessed parts must be completed.

(Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

E-learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in during weeks 13. The resit exams will be held in Moodle.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (20 %, 1 ECTS credits) and in learning assignments made in pairs (20 %, 1 ECTS credits).

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Timetable 09.01.2023 - 21.4.2023
The course will be implemented as a virtual teaching.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

Lectures
Books
Learning tasks

Practical training and working life connections

Possible company visitors will be confirmed during the course.

Exam dates and retake possibilities

Exam will be held on week 16. Two resit examinations will be held according to Degree Regulations and the dates will be confirmed during the course.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Allocation of time on various tasks and student work load in total 135 h
Lectures 20 h
Independent familiarization with literature and videos 35 h
Independent exercises and assignments 80 h

Content scheduling

The course includes independent familiarization with literature as well as lectures and exercises and assignments.

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (40 %, 2 ECTS)
2) exam (60 %, 3 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015, 2021. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical material and materials to be studied before the tutorial contact. With tutorial contact we do exercises in small groups. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during weeks 12. The resit exams will be held in accordance with Degree Regulations, weeks 16 and 21.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (20 %, 1 ECTS credits) and in learning assignments made in pairs (20 %, 1 ECTS credits).

Avoin AMK (Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during weeks 47. The resit exams will be held in accordance with Degree Regulations, weeks 48, 50.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (20 %, 1 ECTS credits) and in learning assignments made in pairs (20 %, 1 ECTS credits).

Avoin AMK (Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Implementation of the course within the given dates and schedule. The course has guidance contacts that require physical presence.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises and you have the possibility to get guidance. We offer face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Courses encourage students to learn from each other. In this course, peer learning is offered through a discussion forum focusing on learning tasks, small group work during sessions and pair work.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during 05.12.2022 - 09.12.2022. The resit exams will be held in Exam-studio within the limits of autumn term 2022 and in accordance with Degree Regulations.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and assignments (exam, questionaire and Netvisor) 33 h
All assessed learning assignments are based on the content covered in the course material and tutorial sessions.

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 1 ECTS credits) and in learning assignments made in pairs (1 ECTS credits).

The independent learning task focuses on the concepts of the subject area in a questionnaire with multiple-choice and false/true questions. You are free to use any material to solve your questions. The assignment can be completed in parts, the assignment can be interrupted and returned during the course. However, we recommend that you complete the task before the exam. You will know immediately after answering whether the answer is correct, but not the correct answer. You will receive a score and correct and incorrect answers as soon as you return all the answers to the questionnaire. Personal feedback (right / wrong) will therefore come when you return the answers for review. Corrective personal feedback, i.e. the correct answer after the response time has ended.

The exam emphasizes calculation and competence in recording business transactions. The exam is taken at the given exam time, without supporting material and it is time-limited (1h 45min). As a personal feedback, you will receive an exam result score by question and brief comments on any errors that have led to any point deductions.

The pair work emphasizes the application of theory to an accounting program. The task is evaluated pass/fail. The evaluation criteria for the approved performance are reviewed separately and in more detail at the beginning of the course.

All assessed parts must be completed.

(Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during weeks 47. The resit exams will be held in accordance with Degree Regulations, weeks 48, 50.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (20 %, 1 ECTS credits) and in learning assignments made in pairs (20 %, 1 ECTS credits).

Avoin AMK (Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Timetable 29.8.-21.12.2022
The course will be implemented as a virtual teaching.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

Lectures
Books
Learning tasks

Practical training and working life connections

Possible company visitors will be confirmed during the course.

Exam dates and retake possibilities

Exam will be held on week 49. Two resit examinations will be held according to Degree Regulations and the dates will be confirmed during the course.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Allocation of time on various tasks and student work load in total 135 h
Lectures 20 h
Independent familiarization with literature and videos 35 h
Independent exercises and assignments 80 h

Content scheduling

The course includes independent familiarization with literature as well as lectures and exercises and assignments.

Further information for students

The assessment of the course is based on the following credits:
1) exercises and assignments (40 %, 2 ECTS)
2) exam (60 %, 3 ECTS)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Time and location

Implementation of the course within the given dates and schedule. The course has guidance contacts that require physical presence.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises and you have the possibility to get guidance. We offer face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Courses encourage students to learn from each other. In this course, peer learning is offered through a discussion forum focusing on learning tasks, small group work during sessions and pair work.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during weeks 18. The resit exams will be held in Exam-studio within the limits of spring term 2022 and in accordance with Degree Regulations.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h
All assessed learning assignments are based on the content covered in the course material and tutorial sessions.

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 1 ECTS credits) and in learning assignments made in pairs (1 ECTS credits).

The independent learning task focuses on the concepts of the subject area in a questionnaire with multiple-choice and false/true questions. You are free to use any material to solve your questions. The assignment can be completed in parts, the assignment can be interrupted and returned during the course. However, we recommend that you complete the task before the exam. You will know immediately after answering whether the answer is correct, but not the correct answer. You will receive a score and correct and incorrect answers as soon as you return all the answers to the questionnaire. Personal feedback (right / wrong) will therefore come when you return the answers for review. Corrective personal feedback, i.e. the correct answer after the response time has ended.

The exam emphasizes calculation and competence in recording business transactions. The exam is taken at the given exam time, without supporting material and it is time-limited (1h 45min). As a personal feedback, you will receive an exam result score by question and brief comments on any errors that have led to any point deductions.

The pair work emphasizes the application of theory to an accounting program. The task is evaluated pass/fail. The evaluation criteria for the approved performance are reviewed separately and in more detail at the beginning of the course.

All assessed parts must be completed.

(Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in a classroom during weeks 18. The resit exams will be held in Exam-studio within the limits of spring term 2022 and in accordance with Degree Regulations.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h

Content scheduling

The beginning of the course in theoretical contacts and independently performed learning tasks. During this time, the student completes a theory-based individual assignment (questionnaire) and after the theory part there is an exam. After the exam a pair assignment with the Netvisor-program, and completion of the individual assignment, if still in progress.

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (20 %, 1 ECTS credits) and in learning assignments made in pairs (20 %, 1 ECTS credits).

Avoin AMK (Open UAS) 5

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..

Objectives

The object of the course
In this course you familiarize yourself with the tasks and the meaning of financial accounting and the prerequisites of profitable business taking sustainable development into account.

Course competences
​
Business Competence
Sustainable development


The learning objectives of the course
In this course you learn the basics and processes of financial accounting, are able to take care of the most essential tasks of these processes given the closing of the accounts and the basics of financial statement analysis, taxation and sustainable development.

Content

The topics of the course include business know-how, the processes of a company (the management of customer, product and service registers, procurement and sales), the registrations of business transactioins, the basics of value-added and direct taxation, financial statements and financial statement and ratio anaysis, principles of sustainable development, their implementation and acting responsibly as a professional and member of society.

Learning materials and recommended literature

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 1–6.
Viitala, R. 2006. Liiketoimintaosaaminen: menestyvän yritystoiminnan perusta. Business Edita.
Näsi, J. & Neilimo, K. 2006. Mitä on liiketoimintaosaaminen.
SanomaPro: Verkkokirjahylly.

Teaching methods

Online learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Exam dates and retake possibilities

The exam will be held in online on the 26th April 2022. The resit exams will be held in Exam-studio within the limits of spring term 2021 and in accordance with Degree Regulations.

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Lectures and exercises 34 h, independent study 68 h and learning assignments 33 h

Further information for students

The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 1 ECTS credits) and in learning assignments made in pairs (0 %, 1 ECTS credits). All elements must be passed .

Avoin AMK (Open UAS) 10

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can name the financial accounting processes of a micro-company and are able to take care of the most essential tasks of these processes for example basic level bookkeeping entries. You can apply the information with guidance and with more detailed instructions. You take responsibility for your own work.


Satisfactory 2
You can present the processes of a micro-company from the perspective of financial accounting and you identify the impact of business transactions on financial statements on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, good (3-4)

Good 3
You can outline the processes of a small company from the perspective of financial accounting and specify how the processes are based on practical doing. You take care of the essential tasks of these processes flawlessly. You know the impact of business transactions on financial statements as regards profitability, finance, solvency and sustainable development. You are able to follow the schedule in producing the data.

Very good 4
You can evaluate the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can plan actions to improve profitability and know the basics of direct taxation and the elements affecting the finance, solvency and sustainable development of a company on a general level. You are able to follow the schedule in producing the data.

Evaluation criteria, excellent (5)

Excellent 5
You can plan the processes of a small company from the perspective of financial accounting and argue how bookkeeping and financial statements are drawn up from these processes. You can actively plan actions to impact direct taxation, probitability, finance , solvency and sustainable development of a company. You can guide others’ work. You are able to follow the schedule in producing the data..