Accounting for Different Company Types
| Structure Type: | Study unit |
|---|---|
| Code: | TL00BR13 |
| Curriculum: | LT 2025 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2026-2027) |
| Semester: | Autumn |
| Credits: | 5 cr |
| Responsible Teacher: | Mäkelä, Riikka |
| Language of Instruction: | Finnish |
Learning Outcomes
After completing the course, the student can describe the stages of establishing the most common business forms and understand their legal significance. The student will learn to perceive the importance and structure of equity in different forms of enterprise and identify their key operating principles. In addition, the student will be able to compare the differences between various business forms and assess their practical significance.
The student becomes familiar with the principles of financial statement planning and understands the opportunities they offer in the planning and preparing financial statements. The key objective is to clarify the differences between different business forms and to provide a basic understanding of the basics of sustainability reporting.
Student's Workload
In higher education, 1 credit corresponds to 27 hours of student work. For this course, that means 135 hours, which are divided into contact hours, exercises, and independent study.
Prerequisites / Recommended Optional Courses
Basics of business accounting, accounting in practice payroll administration, cost accounting.
Contents
The course content includes many practical assignments that are done during the lessons and independently as homework. The assignments are mainly checked during the lessons, and sample answers are also available in Moodle. Students can use the assignments they have completed and their model answers for self-assessment and thus verify their own level of competence.
Regional Impact
There is a wide range of companies operating in the area that engage in different business forms, and it is essential to understand the operations of the most important forms of business in particular.
Internationality
Mastering the operating principles of different forms of business is necessary to understand the operations of an international company.
Recommended or Required Reading and Other Learning Resources/Tools
Soile Tomperi: Developing Accounting Skills, Theory Book and Exercise Book. Latest editions. In addition, the teacher provides other material. Check the material with the teacher at the beginning of the course.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Teaching methods depend on whether it is a contact teaching group or a blended learning implementation.
Assessment Criteria
Exam 100% or
Exam 80% and group work or learning diary 20%
Assessment 1-5/ Fail
Assessment Methods
Exam 100% or
Exam 80% and group work or learning diary 20%
Assessment 1-5/ Fail