• Bookkeeping 2 (HL00BD15-3003),
         09.01.2023 – 19.05.2023,  5 cr  (HTL21S1, ...) — Face-to-face +-
    Learning outcomes of the course
    The object of the course
    The purpose of this course is to deepen and broaden your competence in accounting. After completing this course, you will be able to independently prepare the accounting records and financial statements of a manufacturing company and you know how different financing options are recorded in books.

    Course competences
    Business competence
    Ethics competence

    The learning objectives of the course
    After completing the course, you will be familiar with the accounting treatment options for financial statement planning, recognition and amortisation and special issues related to value-added tax and you will master the techniques for recognising the shareholders' equity and the distribution of assets of a limited liability company. You will be able to prepare the accounting records and financial statements of a manufacturing company. You will learn to use the financial management software used during the course in accordance with the course learning objectives.
    Prerequisites and co-requisites
    Basics of accounting, specific issues related to regular business transactions, legal forms and accounting, preparation and content of financial statements
    Course contents
    During the course, specific topics such as the following will be discussed: valuation and recognition principles for inventories, recording of financing transactions, recognition of changes in a company’s shareholders’ equity and distribution of assets, and financial statements planning and value-added tax entries and their effect on the information presented in financial statements.
    Assessment criteria
    Assessment criteria - grade 1 and 2
    Adequate 1
    You remember and identify the most important specific issues and the entries they require. You master the recording of the most common specific issues related to financing, amortisation and profit distribution.

    Satisfactory 2
    You are able to prepare, under guidance, almost error-free transaction-based accounting records and financial statements of a manufacturing company. You master the main points of recording complex specific issues related to financing, amortisation and profit distribution.
    Assessment criteria - grade 3 and 4
    Good 3
    You are familiar with the effects of changes in the financing and equity of a manufacturing company on financial statements in accordance with good accounting practice. You are able to prepare the main elements of the accounting records and financial statements of a manufacturing company. You master the principal points of recording complex specific issues related to financing, amortisation and profit distribution.

    Very Good 4
    You are able to prepare, independently and in a responsible manner, almost error-free transaction-based accounting records and financial statements of a manufacturing company. You master the principal points of recording complex specific issues related to financing, amortisation and profit distribution.
    Assessment criteria - grade 5
    Excellent 5
    Within the framework of legislation and in accordance with good accounting practice, you are familiar with and able to critically asses the effects of changes in the financing and equity of a manufacturing company on the objectives set for financial statements. You are able to prepare, independently and in a responsible manner, error-free transaction-based accounting records and financial statements of a manufacturing company. You master the recording of complex specific issues related to financing, amortisation, value-added taxation and profit distribution.
    Further information
    The course is suitable for accounting professionals working in duties related to accounting and the preparation of financial statements who wish to deepen and broaden their competence.
    Language of instruction

    Finnish

    Location and time

    Classroom, check timetable.
    Classroom study two times weekly.

    Planned learning activities, teaching methods and guidance

    Although the course is available in the day offering, the implementation is such that it can also be completed by multiform students.
    A flipped classroom where the theoretical material 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.

    Independent learning assignments
    Weekly program in grops and individulal

    Lesson
    Written material
    Video material
    Learning assignments

    Learning materials and recommended literature

    Tomperi S. Kehittyvä kirjanpitotaito (also exercise book). Edita: Helsinki. latest edition.

    Lecturer(s)

    Sanna Niemi

    Campus

    Main Campus

    Exam dates and re-exam possibilities

    Exam in week 12-15

    1. resit exam and 2. resit exam

    Timing

    09.01.2023 - 19.05.2023

    Learning assignments and student workload

    Lectures 52 h
    Virtual study 27 h
    Assignments 29 h
    Independent study 27 h

    Weekly study program

    Classroom stydy two times weekly.

    Enrollment

    01.11.2022 - 05.01.2023

    Content scheduling

    Weekly study program

    Groups
    • HTL21S1
    • ZJA23KH
    • HTL21SIY
    • HTLTALF
    Alternative learning methods

    Exercises to be handed in 30% and exam 70%.

    Seats

    0 - 40

    Assessment methods

    This course is a part of accounting studies. The course is compulsory for the students belonging to Financial Control specialization within accounting studies.

    Degree Programme

    Bachelor's Degree Programme in Business Management

    Mode of delivery

    Face-to-face

    Credits
    • 5 cr
    Unit

    School of Business