Kirjanpito 1 (5cr)
Code
General information
- Timing
- 01.08.2019 - 31.12.2019
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Face-to-face
- Unit
- School of Business
- Teaching languages
- Finnish
- Degree programmes
- Bachelor's Degree Programme in Business Management
Unfortunately, no reservations were found for the realization Kirjanpito 1 HBL21520-9S0B1. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
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.
Materials
Tomperi, S. & Keskinen, V. 2017.Käytännön kirjanpito Tomperi, S. & Keskinen, V. 2017. Käytännön kirjanpito, harjoituskirja.
Completion alternatives
Assignments 40%, exam 60 %.
Student workload
Lectures 27 h Virtual study 54 h Assignments 27 h Independent study 27 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
This course is a part of accounting studies. The course is compulsory for the students belonging to Business and Financial Control specialization within accounting studies.