Curricula

Objectives

The object of the course
After completing the course, you will have deepened your accounting skills and are able to carry out a company's accounting tasks.

Course competences
Business competence
Ethics competence

The learning objectives of the course
During this course, you will familiarise yourself with the accounting of companies from different industry sectors. You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.

Content

The essential contents of the course cover the main accounting entries pertaining to financing and changes in equity, the entries pertaining to value-added tax, the accounting records of an SME, the Accounting Act and the good accounting practice.

Time and location

Classroom teaching. Some of the lessons will be also Online Zoom.

Learning materials and recommended literature

Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito 2021
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito, exercises 2021

Teaching methods

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.

Webinar learning
Independent learning assignments
Weekly program

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 during weeks 48. The resit exams 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 135h
Lectures 30 h
Independent study and independent learning assignments and exercises 105 h

Course has lot of independent work and need timetable.
The teacher guides weekly with material, exercises and team learning assignments.

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 %, 2 ECTS credits)

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.

Satisfactory 2
You are familiar with the main elements of accounting legislation and standards and are able to apply them in different accounting situations. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.

Evaluation criteria, good (3-4)

Good 3
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions.

Very Good 4
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions and are able to advise others in accounting-related questions.

Evaluation criteria, excellent (5)

Excellent 5
You know the accounting legislation and standards comprehensively and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting comprehensively and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on complex business transactions and are able to advise others in accounting-related questions.

Prerequisites

You master the basics of double-entry bookkeeping.

Further information

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