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Special Aspects of Financial Accounting

Structure Type: Study unit
Code: TIA0303
Type: Compulsory / Professional Studies
Curriculum: IB 2014 / 2015 / 2016 / 2017 / 2018 / 2019 / 2020 / 2021 / 2022 / 2023 / 2024
T-IB 2005FT / 2005GB / 2006 / 2007 / 2008 / 2009 / 2010 / 2011 / 2012 / 2013
Level: Bachelor of Business Administration
Year of Study: 2 (2006-2007 / 2007-2008 / 2008-2009 / 2009-2010 / 2010-2011 / 2011-2012 / 2012-2013 / 2013-2014 / 2014-2015 / 2015-2016 / 2016-2017 / 2017-2018 / 2018-2019 / 2019-2020 / 2020-2021 / 2021-2022 / 2022-2023 / 2023-2024 / 2024-2025 / 2025-2026)
Credits: 3 cr
Responsible Teacher: Lotchi, Kodjovi
Language of Instruction: English

Courses

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
1T-IB-3-1, T-IB-3-22006-08-28 – 2006-12-22Niklas KallenbergEnglish2006-08-18 – 2006-09-10
2T-IB-3-12007-10-29 – 2008-03-07Adebayo AgbejuleFinnish2007-10-08 – 2007-11-02
3T-IB-3-22008-01-07 – 2008-05-02Adebayo AgbejuleEnglish2007-12-10 – 2008-01-11
4T-IB-3-22008-08-25 – 2008-12-20Adebayo AgbejuleEnglish2008-08-15 – 2008-08-31
5T-IB-3-12009-01-05 – 2009-05-02Adebayo Agbejule, Nhu DoEnglish2008-12-08 – 2009-01-11
6T-IB-3-12010-03-08 – 2010-05-01Niklas KallenbergEnglish2010-02-15 – 2010-03-14
7T-IB-3-22010-03-08 – 2010-05-01Niklas KallenbergEnglish2010-02-15 – 2010-03-14
8T-IB-3-12011-03-07 – 2011-04-29Niklas KallenbergEnglish2011-02-14 – 2011-03-13
9T-IB-3-22011-03-07 – 2011-04-29Niklas KallenbergEnglish2011-02-14 – 2011-03-13
10T-IB-3-12012-03-05 – 2012-04-27Niklas KallenbergEnglish2012-02-13 – 2012-03-11
11T-IB-3-22012-03-05 – 2012-04-27Niklas KallenbergEnglish2012-02-13 – 2012-03-11
12T-IB-3-12013-01-07 – 2013-04-26Adebayo AgbejuleEnglish2012-12-07 – 2013-01-07
13T-IB-3-22013-01-07 – 2013-04-26Adebayo AgbejuleEnglish2012-12-07 – 2013-01-07
14T-IB-3-12014-01-07 – 2014-05-30Adebayo AgbejuleEnglish2013-12-09 – 2014-01-10
15T-IB-3-22014-01-07 – 2014-05-30Adebayo AgbejuleEnglish2013-12-09 – 2014-01-10
16T-IB-3-12015-01-05 – 2015-04-30Adebayo AgbejuleEnglish2014-12-08 – 2015-01-12
17T-IB-3-22015-01-05 – 2015-04-30Adebayo AgbejuleEnglish2014-12-08 – 2015-01-12
18T-IB-3-12016-01-04 – 2016-04-29Niklas KallenbergEnglish2015-12-07 – 2016-01-10
19T-IB-3-22016-01-04 – 2016-12-23Niklas KallenbergEnglish2015-12-07 – 2016-01-10
20T-IB-3-12017-01-09 – 2017-04-29Leena Selkäinaho, Niklas KallenbergEnglish2016-12-12 – 2017-01-16
21T-IB-3-22017-01-09 – 2017-04-29Niklas KallenbergEnglish2016-12-12 – 2017-01-16
22T-IB-3-12018-01-08 – 2018-04-27Niklas KallenbergEnglish2017-12-11 – 2018-01-15
23T-IB-3-22018-01-08 – 2018-04-27Niklas KallenbergEnglish2017-12-11 – 2018-01-15
24T-IB-2-1, T-IB-3-12018-08-31 – 2020-12-31Niklas KallenbergEnglish2018-08-20 – 2018-09-17
25T-IB-3-22019-01-07 – 2019-05-26Niklas KallenbergEnglish2018-12-10 – 2019-01-14
26T-IB-2-12020-01-06 – 2020-05-24Kodjovi LotchiEnglish2019-12-16 – 2020-01-14
27T-IB-2-22020-01-06 – 2020-05-24Kodjovi LotchiEnglish2019-12-16 – 2020-01-14
3001IB2019-2A, IB2020SpringEX2021-01-04 – 2021-05-02Kodjovi LotchiEnglish2020-08-17 – 2021-01-10
3002IB2019-2B, IB2020AutumnEX2020-08-24 – 2020-12-20Kodjovi LotchiEnglish2020-08-17 – 2020-09-11
3003IB2020-2A, IB2021SpringEX2022-01-03 – 2022-05-01Kodjovi LotchiEnglish2021-12-01 – 2022-01-10
3004IB2020-2B, IB2021AutumnEX2021-08-23 – 2021-12-19Kodjovi LotchiEnglish2021-08-01 – 2021-09-06
3005IB2021-2B, IB2022AutumnEX2022-08-22 – 2022-12-18Kodjovi LotchiEnglish2022-08-01 – 2022-09-06
3006IB2021-2A, IB2022SpringEX2023-01-02 – 2023-04-30Kodjovi LotchiEnglish2022-12-01 – 2023-01-10
3007IB2022-2A, IB2023SpringEX2024-01-01 – 2024-04-28Kodjovi LotchiEnglish2023-12-07 – 2024-01-08
3008IB2022-2B, IB2023AutumnEX2023-08-21 – 2023-12-24Kodjovi LotchiEnglish2023-08-01 – 2023-09-06
3009IB2023-2A, IB2023-2B, IB2024SpringEX2025-01-02 – 2025-04-27Kodjovi LotchiEnglish2024-12-05 – 2025-01-06

The descriptions shown below are for the academic year: 2024-2025

Learning Outcomes

The student applies the basic concepts of accounting to more specialized issues. He understands and is able to analyse some of the issues involving the measurement of assets, liabilities, revenues and expenses as well as utilize the accounting reports to communicate the financial performance of a business.

Student's Workload

Class teaching: lectures/ exercises 39 h. Independent studies: Theory reading 20 h, independent studies and reflection 22 h, preparation for examination 20 h
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

Basics of Financial Accounting

Contents

Sales revenue, account receivables, exchange rates. Cost of goods sold. Wages and salaries. Valuation of non-current and current assets: inventories, tangible and intangible assets and depreciation. Long-term and short-term liabilities. Ratio analysis.

Regional Impact

There are various companies operating in the region and suitable cases used in classes.

Internationality

International learning environment with international examples and cases

Recommended or Required Reading and Other Learning Resources/Tools

- Horngren, C.T. – Sundem, G.L. Elliot, J.A. Introduction to Financial Accounting. 6th ed. New York. Prentice Hall (partly) or
- Warren, C.S. – Reeve, J.M. - Fess, P.E. Corporate Financial Accounting. 5th ed. International Thomson Publishing (partly).

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, exercises in excel, independent studies.

Assessment Criteria

5. Student knows how to apply the field related knowledge broadly and assesses the applicability of the information critically. Knows how to analyze, evaluate and implement the development needs of the field in a customer-oriented way.

3 Student knows how to apply the field related knowledge broadly and professionally in diffrent situations. Knows how to choose and apply models critically and in a customer-oriented way in practical development work.

1 Student knows how to apply the field related knowledge broadly in different situations. Knows how to use appropriate models independently, diversely and from a customer-point of view in practical development situations.

Assessment Methods

Examination, independent task. Assessment on scale 0-5.

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