Special Aspect of Book-Keeping
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3602 |
| Curriculum: | LT 2024 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2025-2026) |
| Semester: | Spring |
| Credits: | 3 cr |
| Responsible Teacher: | Mäkelä, Riikka |
| Language of Instruction: | Finnish |
Taking the course in advance? See the courses during the academic year 2024-2025.
Learning Outcomes
The student is able to identify and select the most suitable solution in special issues related to book-keeping and financial statements.
Student's Workload
Total work load of the course: 81 h
- of which scheduled studies: 27 h
- of which autonomous studies: 53 h
The assesment of student's own learning 1 h is included in contact lessons.
Prerequisites / Recommended Optional Courses
No prerequisites.
Contents
Valuation of non-current and current assets such as inventories, tangible and intangible assets; depreciation, reserves, revaluation and special sources of finance.
Regional Impact
The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.
Internationality
The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.
Recommended or Required Reading and Other Learning Resources/Tools
Tomperi, S.. Kehittyvä kirjanpitotaito. Helsinki. Oy Edita Ab.
Tomperi, S.. Kehittyvä kirjanpitotaito harjoituskirja. Helsinki. Oy Edita Ab.
Information about legislation and other study material is given at the beginning of the study module.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises.
Assessment Criteria
5 Utilize theories, concepts and methods consistently in various situations
3 Utilize essential concepts in single situations and assignments and understand the theories on which the assignments are based
1 Recognize and understand the essential theories, principles and methods
Assessment Methods
Written test 100%. Assessment on scale (0-5).