Financial Accounting in Practice
| Structure Type: | Study unit |
|---|---|
| Code: | TLA0309 |
| Type: | Compulsory |
| Curriculum: | LT 2017 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 1 (2017-2018) |
| Credits: | 2 cr |
| Responsible Teacher: | Ylinen, Mika |
| Language of Instruction: | Finnish |
Courses During the Academic Year 2017-2018
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 13 | T-LT-2VT | 2018-01-08 – 2018-05-31 | Mika Ylinen | Finnish | 2017-12-11 – 2018-01-15 |
| 14 | T-LT-1-1 | 2018-01-08 – 2018-05-01 | Mika Ylinen | Finnish | 2017-12-11 – 2018-01-15 |
| 15 | T-LT-1-2 | 2018-01-08 – 2018-05-01 | Mika Ylinen | Finnish | 2017-12-11 – 2018-01-15 |
| 16 | T-LT-1-3 | 2018-01-08 – 2018-04-27 | Mika Ylinen | Finnish | 2017-12-11 – 2018-01-15 |
| 17 | T-LT-1-4 | 2018-01-08 – 2018-04-27 | Mika Ylinen | Finnish | 2017-12-11 – 2018-01-15 |
Still need to take the course? See the courses during the academic year 2020-2021.
Learning Outcomes
The student develops practical skills for maintaining accounting records by using accounting software. The student can read and analyze annual statements issued by small companies.
Student's Workload
Lectures and exercices 26 h, course work 10 h, autonomous studies 18 h
The assesment of student's own learning 1 h is included in contact lessons.
Prerequisites / Recommended Optional Courses
TLA0308 Introduction to Financial Accounting
Contents
Basic concepts, rules and legislation concerning financial accounting, amortization of acquisition costs, invoices and credit invoices, discounts and freights, Finnish value added taxation, wages and personnel related social expenses, advance payments, journal and general ledger, preparation of profit and loss account and balance sheet, accruals. The bookkeeping process and closing of the accounts in a small business by using accounting software, financial statements and analysis of financial business information.
Regional Impact
The course content, taking into account the specific characteristics and competence requirements of international companies in the region in the energy sector.
Internationality
The course content, taking into account the specific characteristics and competence requirements of international companies in the region in the energy sector.
Recommended or Required Reading and Other Learning Resources/Tools
Tomperi, Soile. Uusin painos. Käytännön kirjanpito. Helsinki. Edita.
Tomperi, Soile Keskinen, Virpi. Uusin painos. Käytännön kirjanpito. Harjoituskirja. Helsinki. Edita.
Handouts
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, self-reliant studying.
Assessment Criteria
5 the student can give reasons for solutions made when acting in tasks of an expert. He can recognise development needs in the field.
3 the student can utilize essential conseps in a single assignments and understand the theories on which the assignments are based. He recognised the area of expertise in his/her field.
1 the student recognises and understands the essential theories, principles and methods. He recognises the area of expertise in his/her field.
Assessment Methods
Course work and active participation. Assessment on scale 0-5.