Operational Accounting (5 op)

Arviointiasteikko

0-5

Sisällön jaksotus

The assessment in the course is based on the competence demonstrated in the exam (30 %, 2,0 ECTS credits), in independent learning assignments (30 %, 1,0 ECTS credits) and in business simulation game done as a group work (40 %, 2,0 ECTS credits). The exam of the course has to be passed before business game simulation.

Tavoitteet

The student knows different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business.

Sisältö

Pricing integrated with expertise areas.
Profit planning and operative profitability performance indicators.
Profit planning and budgeting

Oppimateriaalit

Jormakka, R., Koivusalo, K. Lappalainen, J. & Niskanen, M. 2015. Laskentatoimi. EditaPrima. Luvut 7–9 ja 11.
Skousen, J. & Walther, L. M. 2010. Introduction to Managerial Accounting: Managerial and Cost Accounting. London: Larry M. Walther, under nonexclusive license to Christopher J. Skousen and Bookboon.
Skousen, J. & Walther, L. M. 2010. Basics of Accounting & Information Processing: The Accounting Cycle. London: Larry M. Walther, under nonexclusive license to Christopher J. Skousen and Bookboon.

Opetusmenetelmät

Class room contacts, webinars, independent learning assignments and business simulation game as a group work.

Harjoittelu- ja työelämäyhteistyö

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Tenttien ajankohdat ja uusintamahdollisuudet

Exam 27.4.2021 16.00 - 16.50
1st Resit 28.4.2021 8.00-8.45
2nd Resit 29.4.2021 10.00-10.50

Toteutuksen valinnaiset suoritustavat

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Opiskelijan ajankäyttö ja kuormitus

Lectures and exercises 20 h, independent study and independent learning assignments 35 h, business game simulation 80 h

Arviointikriteerit, tyydyttävä (1)

The general criteria of the competences that the Bachelor's Degrees awarded by Finnish Universities of Applied Sciences provide can be found on JAMK's web pages. The learning outcomes of individual courses are assessed in relation to the objectives of the course concerned. Assessment is based on knowledge, skills and competence in accordance with the National and European Qualifications Framework, level 6

Assessment methods are based on learning objectives. A course accepted as completed is assessed on the following five-step scale:

5 (Excellent) Excellent 5: Student formulates comprehensive, critical and analytical command of different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business.

4 (Very Good) Student analyzes comprehensive, critical and analytical command of different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business.
3 (Good) Student demonstrates comprehensive, critical and analytical command of different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business.

2 (Satisfactory) Student can apply the different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business under supervision.

1 (Sufficient) Student illustrates and gives examples of the different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business under supervision.

If the student does not meet the minimum criteria set for the course, the grade is 0 (Fail).

Arviointikriteerit, hyvä (3)

4 (Very Good) Student analyzes comprehensive, critical and analytical command of different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business. 3 (Good) Student demonstrates comprehensive, critical and analytical command of different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business.

Arviointikriteerit, kiitettävä (5)

5 (Excellent): Student formulates comprehensive, critical and analytical command of different aspects, processes and responsibilities of operational management in profitable and responsible hospitality business.

Esitietovaatimukset

Basics of business functions (entrepreneurship, accounting, marketing, management)

Lisätiedot

Exchange students 5