Curricula

Objectives

The students are able to take care independently of a small housing association and its economic administration. They are able to make budget, loan, shares and subsequent computations and are familiar with the principles of book auditing and activity procedures

Content

Book keeping of a housing association and special questions concerning balancing of the books are handled in the course. Budget and rent record books are made, the loan share of owners is calculated, and subsequent computations are made. A review is made of the housing association's assembly techinques, book auditing principles and reporting

Learning materials and recommended literature

Tomperi, S. 2017. Kehittyvä kirjanpito oppikirja- ja harjoituskirja. 16. p. or newer. Helsinki: Edita.

Alternative completion methods

Exam and distant work

Student workload

Lectures 54 h, Virtual study 27 h, Independent study 27 h

Further information for students

The course is also suitable for students in marketing, leadership and international trade

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

0 (Fail): The performance of the student will be evaluated with the grade fail if he/she cannot attain the minimum learning outcomes defined for the course.

1 (Sufficient): The student is able to recognize the basic processes of accounting and break-even analysis and recognizes some parts of profitable business operations. He/she can produce bookkeeping data for a small condominium and foundation.

2 (Satisfactory): The student is able to recognize the basic processes of accounting and break-even analysis and recognizes the logics of profitable business operations. He/she can produce break-even analysis and bookkeeping data and financial statements for a small condominium and foundation.

Evaluation criteria, good (3-4)

4 (Very Good): The student shows thorough understanding of the basic processes of accounting and understands the break-even analysis and the logics of profitable business operations. He/she can produce almost accurate bookkeeping data and financial statements for a small condominium and foundation.

3 (Good): The student shows a developing understanding of the basic processes of accounting and knows the break-even analysis and the logics of profitable business operations. He/she can produce mostly accurate bookkeeping data and financial statements for a small condominium and foundation.

Evaluation criteria, excellent (5)

5 (Excellent): The student shows a complete understanding of the basic processes of accounting and understands break-even analysis and the logics of profitable business operations. He/she can independently produce accurate and reliable bookkeeping data and financial statements for a small condominium and foundation.

Prerequisites

The students are able to handle a small enterprise's book keeping.