Introduction to Financial Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TLA0301 |
| Type: | Compulsory / Basic Studies |
| Curriculum: | T-LT 2006 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 1 (2006-2007) |
| Credits: | 5 cr |
| Language of Instruction: | Finnish |
Courses During the Academic Year 2006-2007
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 6 | T-LT-1-1 | 2006-08-28 – 2006-12-22 | Harri Lehtimäki | Finnish | 2006-08-18 – 2006-09-10 |
| 7 | T-LT-1-2 | 2006-08-28 – 2007-03-09 | Harri Lehtimäki | Finnish | 2006-08-18 – 2006-09-10 |
| 8 | T-LT-1-3 | 2006-08-28 – 2007-03-09 | Harri Lehtimäki | Finnish | 2006-08-18 – 2006-09-10 |
| 9 | T-LT-1-4 | 2006-08-28 – 2007-03-09 | Harri Lehtimäki | Finnish | 2006-08-18 – 2006-09-10 |
| 10 | 2006-08-28 – 2006-12-22 | Timo Hautamäki | Finnish | 2006-08-18 – 2006-09-10 |
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, journal and general ledger, preparation of profit and loss account and balance sheet, accruals.
Recommended or Required Reading and Other Learning Resources/Tools
Tomperi, Soile. Uusin painos. Käytännön kirjanpito. Helsinki. Edita.
Tomperi, Soile Keskinen, Virpi. Uusin painos. Käytännön kirjanpito. Harjoituskirja. Helsinki. Edita.
Handouts
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, written exercises, self-reliant studying.
Assessment Methods
Written test, active participation. Assessment on scale 0-5.