Financial Accounting in Practice
| Structure Type: | Study unit |
|---|---|
| Code: | TLA0309 |
| Curriculum: | LT 2020 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 1 (2020-2021) |
| Semester: | Spring |
| Credits: | 2 cr |
| Responsible Teacher: | Lehtimäki, Harri |
| Language of Instruction: | Finnish |
Courses During the Academic Year 2020-2021
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 3001 | LT2020V-1T | 2021-01-04 – 2021-05-02 | Harri Lehtimäki | Finnish | 2020-08-17 – 2021-01-10 |
| 3002 | LT2020-1A | 2021-01-04 – 2021-05-02 | Harri Lehtimäki | Finnish | 2020-08-17 – 2021-01-10 |
| 3003 | LT2020-1B | 2021-01-04 – 2021-05-02 | Harri Lehtimäki | Finnish | 2020-08-17 – 2021-01-10 |
| 3004 | LT2020-1C | 2021-01-04 – 2021-05-02 | Harri Lehtimäki | Finnish | 2020-08-17 – 2021-01-10 |
| 3005 | LT2020-1D | 2021-01-04 – 2021-05-02 | Harri Lehtimäki | Finnish | 2020-08-17 – 2021-01-10 |
Still need to take the course? See the courses during the academic year 2023-2024.
Learning Outcomes
The student develops practical skills for maintaining accounting records according to the supporting documents by using accounting software. The student can read and analyze annual statements issued by small companies.
Student's Workload
Lectures and exercices 22 h, course work 6 h, autonomous studies 12 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, making enties according to supporting documents, use of the Visma Nova Accounting Program in accounting and financial statements, the bookkeeping process and closing of the accounts in a small business by using accounting software, financial statements and understanding 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, completed task, 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 works and active participation. Assessment on scale 0-5.