Bookkeeping 1 (5cr)

Code

General information

Enrollment: 02.08.2021 - 31.08.2021; Registration for the implementation has ended.

Timing: 30.08.2021 - 17.12.2021; Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Face-to-face

Unit: School of Business

Campus: Main Campus

Teaching languages: Finnish

Seats: 0 - 37

Degree programmes: Bachelor's Degree Programme in Business Management

Teachers: Sanna Niemi; Ari Karsikas

Groups: ZJA21SH
Avoin AMK, lita; HTL20S1
Liiketalous; HTLTALB
Financial Management-Business, Business Administration; HTLTALF
Financial Management-Financial, Business Administration

Course: HL00BD12

Unfortunately, no reservations were found for the realization Bookkeeping 1 HL00BD12-3001. 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 object of the course
After completing the course, you will have deepened your accounting skills and are able to carry out a company's accounting tasks.

Course competences
Business competence
Ethics competence

The learning objectives of the course
During this course, you will familiarise yourself with the accounting of companies from different industry sectors. You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.

Content

The essential contents of the course cover the main accounting entries pertaining to financing and changes in equity, the entries pertaining to value-added tax, the accounting records of an SME, the Accounting Act and the good accounting practice.

Assessment criteria, satisfactory (1)

Adequate 1
You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.

Satisfactory 2
You are familiar with the main elements of accounting legislation and standards and are able to apply them in different accounting situations. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.

Assessment criteria, good (3)

Good 3
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions.

Very Good 4
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions and are able to advise others in accounting-related questions.

Assessment criteria, excellent (5)

Excellent 5
You know the accounting legislation and standards comprehensively and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting comprehensively and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on complex business transactions and are able to advise others in accounting-related questions.

Qualifications

You master the basics of double-entry bookkeeping.

Further information

Avoin amk 3