Curricula

Objectives

The object of the course
After completing this course, you will have the key knowledge and capabilities for the financial management of a small housing company and association.

Course competences
Ethics
Business competence

The learning objectives of the course
During this course, you will get acquainted with the financial management of housing companies and associations. You are familiar with the legislation and guidelines governing housing companies and associations. You understand the basic concepts related to housing companies and associations. You know the key basic processes of the financial management of housing companies and associations. You are able to produce the accounting records and financial statements of a small housing company and association.

Content

During the course, specific topics related to the accounting and financial statements of a housing company and association will be discussed, a budget and rent collection book will be prepared, the shareholder’s loan portions will be calculated and post-calculations will be prepared. In addition, meeting technique for housing companies and associations as well as the basics of audit and its reporting will be examined.

Learning materials and recommended literature

Soile Tomperi: Kehittyvä kirjanpitotaito + harjoituskirja, Edita, 19. uudistettu painos on viimeisin
Kari Manner: Asunto- ja kiinteistöosakeyhtiön kirjanpito ja tilinpäätös, 2005
Samuli Perälä & Johanna Perälä: Yhdistyksen ja säätiön talous, kirjanpito ja verotus, 2003
Asunto-osakeyhtiölaki Nro 1599/2009
Asunto-osakeyhtiöasetus Nro 811/1991
Yhdistyslaki Nro 503/1989
Tilintarkastuslaki Nro 459/2007
Tilintarkastuslaki Nro 936/1994

Teaching methods

The course will be implemented as a classroom teaching.
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 in a classroom on week 48. Two resit examinations will be held in Exam.

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 and videos as well as lectures and exercises and assignments.

Further information for students

The assessment of the course:
1) exercises and assignments 30 %
2) exam 70 %

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You are familiar with the legislation and guidelines governing housing companies and associations. You understand the basic concepts related to housing companies and associations. You know the key basic processes of the financial management of housing companies and associations. You are able to produce the accounting records and financial statements of a small housing company and association under guidance.

Satisfactory 2
You are familiar with the legislation and guidelines governing housing companies and associations and are able to apply them in different accounting-related situations. You understand the basic concepts related to housing companies and associations. You know the key basic processes of the financial management of housing companies and associations. You are able to produce the accounting records and financial statements of a small housing company and association under guidance and seek advice where necessary.

Evaluation criteria, good (3-4)

Good 3
You are familiar with the legislation and guidelines governing housing companies and associations and are able to apply them in different accounting-related situations. You are able to analyse different kinds of questions related to housing companies and associations. You understand the basic concepts related to housing companies and associations. You know the key basic processes of the financial management of housing companies and associations. You are able to independently produce the accounting records and financial statements of a small housing company and association and seek advice where necessary.

Very Good 4
You are familiar with the legislation and guidelines governing housing companies and associations and are able to apply them in different accounting-related situations. You are able to analyse in depth different kinds of questions related to housing companies and associations. You understand comprehensively the basic concepts related to housing companies and associations. You know the basic processes of the financial management of housing companies and associations. You are able to independently produce the accounting records and financial statements of a small housing company and association and know where advice is available. You are capable of instructing others in accounting-related matters.

Evaluation criteria, excellent (5)

Excellent 5
You have comprehensive knowledge of the legislation and guidelines governing housing companies and associations and are able to apply them in different accounting-related situations. You are able to analyse in depth different kinds of questions related to housing companies and associations. You understand comprehensively the basic concepts related to housing companies and associations. You know the basic processes of the financial management of housing companies and associations. You are able to independently produce complex accounting records and financial statements of a small housing company and association and know where advice is available. You are capable of instructing others in accounting-related matters.

Prerequisites

You are able to independently carry out the accounting of a small company.

Further information

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