Introduction to Financial Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TFA0301 |
| Type: | Compulsory / Basic Studies |
| Curriculum: | T-FE 2005 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 1 (2005-2006) |
| Credits: | 5 cr |
| Responsible Teacher: | Melin, Kirsti |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2005-2006
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 1 | 2005-08-22 – 2006-03-03 | Anna-Lena Berglund, Niklas Kallenberg | Swedish | 2005-08-15 – 2005-09-02 |
| 2 | 2005-08-22 – 2006-03-03 | Anna-Lena Berglund, Niklas Kallenberg | Swedish | 2005-08-15 – 2005-09-02 |
Learning Outcomes
The student understands the objectives and procedures related to financial accounting in a business and professional setting, knows the fundamental principles of financial accounting, closing of the accounts and Finnish value added taxation.
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, accruals, journal and general ledger, preparation of profit and loss account and balance sheet.
Recommended or Required Reading and Other Learning Resources/Tools
- Tomperi, S. senaste upplaga. Bokföring i praktiken. Utbildningsstyrelsen. - Tomperi, S. Keskinen, V. senaste upplaga. Bokföring i praktiken. Övningsbok. Utbildningsstyrelsen.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, written exercises, independent studies.
Assessment Methods
Active participation in class, written test. Numerical assessment (0-5).