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Front Page > Archived Education > Business Economics (T-FE) > 2005 > Year 1 > Introduction to Financial Accounting (TFA0301)

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 TimeTeacher(s)LanguageEnrolment
12005-08-22 – 2006-03-03Anna-Lena Berglund, Niklas KallenbergSwedish2005-08-15 – 2005-09-02
22005-08-22 – 2006-03-03Anna-Lena Berglund, Niklas KallenbergSwedish2005-08-15 – 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).


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