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 11.1.2021 - 17.5.2020.
Opintojakso toteutetaan verkossa.

Materials

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

Teaching methods

Opetus toteutetaan kokonaan verkossa Zoom-välitteisesti, sekä sähköistä oppimisalusta Moodlea käyttäen. Kaikki luennot tallennetaan, joten aikataulu on joustava.

Kurssin webinaarit maanantaisin, alkaen 11.1. klo 18.00 Zoom linkki webinaareille on aina sama: https://jamk.zoom.us/j/3100848876

Kurssin moodle-alusta löytyy osoitteesta: https://moodle.jamk.fi/course/view.php?id=1307
Kirjauduttuasi moodleen, kurssi pitäisi näkyä omissa kursseissasi.

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