Financial Accounting 1 (5 cr)

Evaluation scale

0-5

Objective

The student can independently take care of the bookkeeping of a company and can take legal provisions into consideration. Based on the financial statements which he/she has produced, the student can analyze the factors which have influenced the financial standing of the company. He/she can record special questions related to financing, accrual and profit distribution, as well as produce financial statements for an SME.

Content

The course contents cover the following topics: e.g. essential entries concerning financing and changes of capital, entries of value added taxation, financial accounts of small and medium-sized companies, bookkeeping act and decree and generally accepted bookkeeping principles.

Location and time

Opintojakson aikataulu on 31.8.2020 - 18.12.2020.
Opintojakso toteutetaan kontaktiopetuksena.

Materials

Tomperi, S. Käytännön kirjanpito. Edita 2019 ja Harjoituskirja.

Teaching methods

Opetus toteutetaan pääosin lähikontaktina. Osa luennoista voidaan pitää myös verkossa. Opintojaksoon kuuluu myös etätehtäviä ja palautettava harjoitustyö.

Exam schedules

Loppukoe opintojakson päättyessä. Kaksi uusintakoetta Exam-studiossa tai verkossa.

Completion alternatives

Hyväksilukeminen (korvaaminen ja sisällyttäminen)
Muulla tavoin hankitun osaamisen tunnistaminen ja tunnustaminen
Opinnollistaminen
Tarkemmat ohjeet löytyvät tutkintosäännöstä ja opinto-oppaasta.

Student workload

Luennot 42 h
Harjoitustehtävät ja itsenäinen opiskelu 93 h

Assessment criteria, satisfactory (1)

0 (Fail): The course is failed if the student does not attain the minimum requirements of the course.

1 (Fair): The student can draw up bookkeeping and financial statements of a small or medium sized company almost without mistakes with a lot of assistance. He or she masters some parts of accounting acts and norms.

2 (Satisfactory): The student can draw up the bookkeeping and financial statements of a small or medium sized company almost without mistakes when tutored. He/she masters some of the main parts of accounting acts and norms.

Assessment criteria, good (3)

3 (Good): The student can draw up the bookkeeping and financial statements of a small or medium sized company almost without mistakes but needs tutoring. He/she masters the essential parts of accounting acts and norms.

4 (Very Good): The student can independently, responsibly and almost without mistakes draw up the bookkeeping and financial statements of a small or medium sized company. He/she masters the essential parts of accounting acts and norms.

Assessment criteria, excellent (5)

5 (Excellent): The student can independently and responsibly draw up the bookkeeping and financial statements of a small or medium sized company. He/she masters the accounting acts and norms.

Qualifications

Principles of bookkeeping, financial statement and taxation.

Further information

Avoin amk 3