Special Aspect of Book-Keeping and Financial Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3102 |
| Type: | Optional obligatory / Basic Studies |
| Curriculum: | T-FE 2010 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2011-2012) |
| Credits: | 5 cr |
| Responsible Teacher: | Berglund, Anna-Lena |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2011-2012
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 7 | 2012-01-09 – 2012-04-27 | Anna-Lena Berglund | Swedish | 2011-12-07 – 2012-01-15 |
Learning Outcomes
The student is able to identify and select the most suitable solutions in special issues related to book-keeping and financial statements.
Student's Workload
Total work 135 h of which scheduled studies 52 h and autonomous studies 83 h
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting
Basic Cost Accounting
Contents
Valuation of non-current and current assets: inventories, tangible and intangible assets, depreciation, reserves, revaluation, special sources of finance and special issues related to value added taxation.
Recommended or Required Reading and Other Learning Resources/Tools
Tomperi, S. Senaste upplaga. Kehittyvä kirjanpitotaito. Helsingfors. Oy Edita Ab.
Information about additional reading is given at the beginning of the study module.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, computer-assisted teaching.
Assessment Criteria
1 the student understands some basics about Special Aspect of Book-Keeping and Financial Accounting
3 the student understands well Special Aspect of Book-Keeping and Financial Accounting and can apply learned issues in practice
5 the student understands excellent Special Aspect of Book-Keeping and Financial Accounting and can to a great extent apply the learned issues in practice
Assessment Methods
Exam 100%, scale(0-5), completed tasks.