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Basics of Cost Accounting

Structure Type: Study unit
Code: TLA0306
Type: Compulsory / Basic Studies
Curriculum: LT 2014 / 2015 / 2016 / 2017 / 2018 / 2019 / 2020 / 2021 / 2021V / 2022 / 2022V / 2022W / 2023 / 2023V / 2023W / 2024 / 2024-O / 2024V
T-LT 2009 / 2009V / 2010 / 2010V / 2011 / 2011V / 2012 / 2012V / 2013
Level: Bachelor of Business Administration
Year of Study: 1 (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)
Credits: 5 cr
Responsible Teacher: Niittykoski, Jukka
Language of Instruction: Finnish

Courses

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
1T-LT-1-12009-08-24 – 2009-12-19Jukka NiittykoskiFinnish2009-08-14 – 2009-09-20
2T-LT-1-22009-08-24 – 2009-12-19Jukka NiittykoskiFinnish2009-08-14 – 2009-09-20
3T-LT-1-32009-08-24 – 2009-12-19Jukka NiittykoskiFinnish2009-08-14 – 2009-09-20
4T-LT-1-42009-08-24 – 2009-12-19Jukka NiittykoskiFinnish2009-08-14 – 2009-09-20
5 2009-08-24 – 2009-12-19Jukka NiittykoskiFinnish2009-08-14 – 2009-09-20
6 2010-08-30 – 2010-12-17Mika YlinenFinnish2010-08-20 – 2010-09-19
7T-LT-1-12010-08-30 – 2010-12-17Jukka NiittykoskiFinnish2010-08-20 – 2010-09-19
8T-LT-1-22010-08-30 – 2010-12-17Jukka NiittykoskiFinnish2010-08-20 – 2010-09-19
9T-LT-1-32010-08-30 – 2010-12-17Jukka NiittykoskiFinnish2010-08-20 – 2010-09-19
10T-LT-1-42010-08-30 – 2010-12-17Jukka NiittykoskiFinnish2010-08-20 – 2010-09-19
11T-LT-1-12011-08-29 – 2011-12-30Jukka NiittykoskiFinnish2011-08-19 – 2011-09-09
12T-LT-1-22011-08-29 – 2011-12-30Jukka NiittykoskiFinnish2011-08-19 – 2011-09-09
13T-LT-1-32011-08-29 – 2011-12-30Jukka NiittykoskiFinnish2011-08-19 – 2011-09-09
14T-LT-1-42011-08-29 – 2011-12-30Jukka NiittykoskiFinnish2011-08-19 – 2011-09-09
15 2011-08-29 – 2011-12-30Jukka NiittykoskiFinnish2011-08-19 – 2011-09-09
16T-LT-1-12012-08-27 – 2012-12-21Jukka NiittykoskiFinnish2012-08-13 – 2012-09-07
17T-LT-1-22012-08-27 – 2012-12-21Jukka NiittykoskiFinnish2012-08-13 – 2012-09-07
18T-LT-1-32012-08-27 – 2012-12-21Jukka NiittykoskiFinnish2012-08-13 – 2012-09-07
19T-LT-1-42012-08-27 – 2012-12-21Jukka NiittykoskiFinnish2012-08-13 – 2012-09-07
20 2013-01-07 – 2013-05-24Jukka NiittykoskiFinnish2012-12-07 – 2013-01-07
21T-LT-1-12013-09-02 – 2013-12-20Jukka NiittykoskiFinnish2013-08-16 – 2013-09-20
22T-LT-1-22013-09-02 – 2013-12-20Jukka NiittykoskiFinnish2013-08-16 – 2013-09-20
23T-LT-1-32013-09-02 – 2013-12-20Jukka NiittykoskiFinnish2013-08-16 – 2013-09-20
24T-LT-1-42013-09-02 – 2013-12-20Jukka NiittykoskiFinnish2013-08-16 – 2013-09-20
25T-LT-1-12014-09-01 – 2014-12-19Jukka NiittykoskiFinnish2014-08-15 – 2014-09-21
26T-LT-1-22014-09-01 – 2014-12-19Jukka NiittykoskiFinnish2014-08-15 – 2014-09-21
27T-LT-1-32014-09-01 – 2014-12-19Jukka NiittykoskiFinnish2014-08-15 – 2014-09-21
28T-LT-1-42014-09-01 – 2014-12-19Jukka NiittykoskiFinnish2014-08-15 – 2014-09-21
29T-LT-1-12015-09-01 – 2015-12-18Jukka NiittykoskiFinnish2015-08-14 – 2015-09-20
30T-LT-1-22015-09-01 – 2015-12-18Jukka NiittykoskiFinnish2015-08-14 – 2015-09-20
31T-LT-1-32015-09-01 – 2015-12-18Jukka NiittykoskiFinnish2015-08-14 – 2015-09-20
32T-LT-1-42015-09-01 – 2015-12-18Jukka NiittykoskiFinnish2015-08-14 – 2015-09-20
33T-LT-1-12016-09-01 – 2016-12-31Jukka NiittykoskiFinnish2016-08-22 – 2016-09-19
34T-LT-1-22016-09-01 – 2016-12-31Jukka NiittykoskiFinnish2016-08-22 – 2016-09-19
35T-LT-1-32016-09-01 – 2016-12-31Jukka NiittykoskiFinnish2016-08-22 – 2016-09-19
36T-LT-1-42016-09-01 – 2016-12-31Jukka NiittykoskiFinnish2016-08-22 – 2016-09-19
37T-LT-1-12017-09-01 – 2017-12-22Jukka NiittykoskiFinnish2017-08-21 – 2017-09-18
38T-LT-1-22017-09-01 – 2017-12-22Jukka NiittykoskiFinnish2017-08-21 – 2017-09-18
39T-LT-1-32017-09-01 – 2017-12-22Jukka NiittykoskiFinnish2017-08-21 – 2017-09-18
40T-LT-1-42017-09-01 – 2017-12-22Jukka NiittykoskiFinnish2017-08-21 – 2017-09-18
41T-LT-1-12018-08-31 – 2018-12-21Jukka NiittykoskiFinnish2018-08-20 – 2018-09-17
42T-LT-1-22018-08-31 – 2018-12-21Jukka NiittykoskiFinnish2018-08-20 – 2018-09-17
43T-LT-1-32018-08-31 – 2018-12-21Jukka NiittykoskiFinnish2018-08-20 – 2018-09-17
44T-LT-1-42018-08-31 – 2018-12-21Jukka NiittykoskiFinnish2018-08-20 – 2018-09-17
45T-LT-1-12019-09-02 – 2019-12-22Jukka NiittykoskiFinnish2019-08-19 – 2019-09-09
46T-LT-1-22019-09-02 – 2019-12-22Jukka NiittykoskiFinnish2019-08-19 – 2019-09-09
47T-LT-1-32019-09-02 – 2019-12-22Jukka NiittykoskiFinnish2019-08-19 – 2019-09-09
48T-LT-1-42019-09-02 – 2019-12-22Jukka NiittykoskiFinnish2019-08-19 – 2019-09-09
3001LT2020-1A2020-08-24 – 2020-12-20Jukka Niittykoski, Riikka MäkeläFinnish2020-08-17 – 2020-09-11
3002LT2020-1B2020-08-24 – 2020-12-20Jukka NiittykoskiFinnish2020-08-17 – 2020-09-11
3003LT2020-1C2020-08-24 – 2020-12-20Jukka NiittykoskiFinnish2020-08-17 – 2020-09-11
3004LT2020-1D2020-08-24 – 2020-12-20Jukka NiittykoskiFinnish2020-08-17 – 2020-09-11
3005LT2021-1A2021-08-23 – 2021-12-19Jukka NiittykoskiFinnish2021-08-01 – 2021-09-06
3006LT2021-1B2021-08-23 – 2021-12-19Jukka NiittykoskiFinnish2021-08-01 – 2021-09-06
3007LT2021-1C2021-08-23 – 2021-12-19Jukka NiittykoskiFinnish2021-08-01 – 2021-09-06
3008LT2021-1D2021-08-23 – 2021-12-19Jukka NiittykoskiFinnish2021-08-01 – 2021-09-06
3009LT2021V-1K2022-01-03 – 2022-05-01Riikka MäkeläFinnish2021-12-01 – 2022-01-10
3010LT2022-1A2022-08-22 – 2022-12-18Jukka NiittykoskiFinnish2022-08-01 – 2022-09-06
3011LT2022-1B, LT2022-1C2022-08-22 – 2022-12-18Jukka NiittykoskiFinnish2022-08-01 – 2022-09-06
3013LT2022-1D2022-08-22 – 2022-12-18Jukka NiittykoskiFinnish2022-08-01 – 2022-09-06
3014LT2022-1W2023-01-02 – 2023-05-14Riikka MäkeläFinnish2022-12-01 – 2023-01-10
3015LT2022V-1T2023-01-02 – 2023-05-14Riikka MäkeläFinnish2022-12-01 – 2023-01-10
3016LT2023-1A2023-08-21 – 2023-12-24Jukka Niittykoski, Kerstin SiegfridsFinnish2023-08-01 – 2023-09-06
3017LT2023-1B, LT2023-1C2023-08-21 – 2023-12-24Jukka NiittykoskiFinnish2023-08-01 – 2023-09-06
3019LT2023-1D2023-08-21 – 2023-12-24Jukka NiittykoskiFinnish2023-08-01 – 2023-09-06
3020LT2023-1W2024-01-08 – 2024-05-12Jukka NiittykoskiFinnish2023-12-01 – 2024-01-12
3021LT2023V-1K2024-01-08 – 2024-05-12Kerstin SiegfridsFinnish2023-12-01 – 2024-01-12
3022LT2024-1A2024-08-19 – 2024-12-22Jukka NiittykoskiFinnish2024-07-30 – 2024-09-03
3023LT2024-1B, LT2024-1C2024-08-19 – 2024-12-22Jukka NiittykoskiFinnish2024-07-30 – 2024-09-03
3025LT2024-1D2024-08-19 – 2024-12-22Jukka NiittykoskiFinnish2024-07-30 – 2024-09-03
3026LT2024-1O2024-08-19 – 2024-12-22Jukka NiittykoskiFinnish2024-07-30 – 2024-09-03
3027LT2024V-1T2025-01-06 – 2025-05-11Jukka NiittykoskiFinnish2024-11-29 – 2025-01-09

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

Learning Outcomes

The student understands the principles of economic thinking and is able to carry out profitability calculations and prepare budgets to support decision making.

Student's Workload

Lessons 20 h, exercises 32 h, self studies 63 h and preparations for the exam 20 h
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

No prerequisites

Contents

Getting familiar with cost accounting, cost concepts and classifications, cost-volume-profit calculations, profitability ratios, product costing and differential cost analysis, different methods for pricing goods and services, introduction to budgeting, preparation of cash budgets, income statement budgets and forecasted balance sheets.

Regional Impact

-

Internationality

-

Recommended or Required Reading and Other Learning Resources/Tools

Talousohjaus ja kustannuslaskenta. Marko Järvenpää, Aapo Länsiluoto, Vesa Partanen, Jukka Pellinen. Sanoma Pro, Newest edition.
Handouts

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, written exercises, self-reliant studying, groups works.

Assessment Criteria

5 Utilize theories, concepts and methods consistently in various situations
3 Utilize essential concepts in single situations and assignments and understand the theories on which the assignments are based
1 Recognize and understand the essential theories, principles and methods

Assessment Methods

Written test, gropup works. Assessment on scale (0-5).

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