Special Issues in Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TL00BR14 |
| Curriculum: | LT 2025 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2026-2027) |
| Semester: | Spring |
| Credits: | 5 cr |
| Responsible Teacher: | Mäkelä, Riikka |
| Language of Instruction: | Finnish |
Learning Outcomes
After completing the course, the student knows the principles of valuation of inventories and masters the accounting methods based on transfer and percentage of completion recognition. The student understands the logic of recording depreciation according to the plan and exceeding the plan and their significance in determining the result.
Practical exercises provide students with an understanding of revaluations, replacement provisions and the impact of financing arrangements on business. In addition, the student understands the key significance of value-added taxation, especially in construction services, real estate investments, property management services and the sale of second-hand goods. During the course, the student will also familiarise themselves with handling personnel expenses and gain an up-to-date view of the reforms of the Tax Administration, thus deepening their knowledge of the multidimensional entities of financial administration.
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
The basics of business accounting, accounting in practice, payroll administration, cost accounting and different types of companies.
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.
Valuation of inventories
Revenue recognition principles
Depreciation by and in excess of the plan
Appreciation
Replacement provision
Financing arrangements
Value-added tax construction services, real estate investments, property management services.
Marginal taxation
Personnel expenses
Current affairs
Regional Impact
Possible visits to local authorities.
Internationality
Companies operate in different forms and industries in the area, and their financial management tasks also require expertise in the areas of this course.
Recommended or Required Reading and Other Learning Resources/Tools
Course literature: Soile Tomperi: Developing Accounting Skills, Theory Book and Exercise Book. Latest editions. In addition, the teacher provides other material. Check the course 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