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Front Page > Archived Education > Business Economics (T-LT) > 2006 > Year 1 > Introduction to Financial Accounting (TLA0301)

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 TimeTeacher(s)LanguageEnrolment
6T-LT-1-12006-08-28 – 2006-12-22Harri LehtimäkiFinnish2006-08-18 – 2006-09-10
7T-LT-1-22006-08-28 – 2007-03-09Harri LehtimäkiFinnish2006-08-18 – 2006-09-10
8T-LT-1-32006-08-28 – 2007-03-09Harri LehtimäkiFinnish2006-08-18 – 2006-09-10
9T-LT-1-42006-08-28 – 2007-03-09Harri LehtimäkiFinnish2006-08-18 – 2006-09-10
10 2006-08-28 – 2006-12-22Timo HautamäkiFinnish2006-08-18 – 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.


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