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Financial Accounting in Practice

Structure Type: Study unit
Code: TLA0309
Type: Compulsory
Curriculum: LT 2014 / 2015 / 2016 / 2017 / 2017V / 2018 / 2018V / 2019 / 2019V / 2020 / 2020V / 2021 / 2021V / 2022 / 2022V / 2022W / 2023 / 2023V / 2023W / 2024 / 2024-O / 2024V
Level: Bachelor of Business Administration
Year of Study: 1 (2015-2016 / 2016-2017 / 2017-2018 / 2018-2019 / 2019-2020 / 2020-2021 / 2021-2022 / 2022-2023 / 2023-2024 / 2024-2025)
Credits: 2 cr
Responsible Teacher: Lehtimäki, Harri
Language of Instruction: Finnish

Courses

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
1T-LT-1-12015-01-05 – 2015-07-31Mika YlinenFinnish2014-12-08 – 2015-01-12
2T-LT-1-22015-01-05 – 2015-07-31Mika YlinenFinnish2014-12-08 – 2015-01-12
3T-LT-1-32015-01-05 – 2015-07-31Mika YlinenFinnish2014-12-08 – 2015-01-12
4T-LT-1-42015-01-05 – 2015-07-31Mika YlinenFinnish2014-12-08 – 2015-01-12
5T-LT-1-12016-01-04 – 2016-04-29Mika YlinenFinnish2015-12-07 – 2016-03-11
6T-LT-1-22016-01-04 – 2016-04-29Mika YlinenFinnish2015-12-07 – 2016-03-11
7T-LT-1-32016-01-04 – 2016-04-29Mika YlinenFinnish2015-12-07 – 2016-01-10
8T-LT-1-42016-01-04 – 2016-04-29Mika YlinenFinnish2015-12-07 – 2016-01-10
9T-LT-1-12017-01-09 – 2017-04-29Mika YlinenFinnish2016-12-12 – 2017-01-16
10T-LT-1-22017-01-09 – 2017-05-24Mika YlinenFinnish2016-12-12 – 2017-01-16
11T-LT-1-32017-01-09 – 2017-04-29Mika YlinenFinnish2016-12-12 – 2017-01-16
12T-LT-1-42017-01-09 – 2017-04-29Mika YlinenFinnish2016-12-12 – 2017-01-16
13T-LT-2VT2018-01-08 – 2018-05-31Mika YlinenFinnish2017-12-11 – 2018-01-15
14T-LT-1-12018-01-08 – 2018-05-01Mika YlinenFinnish2017-12-11 – 2018-01-15
15T-LT-1-22018-01-08 – 2018-05-01Mika YlinenFinnish2017-12-11 – 2018-01-15
16T-LT-1-32018-01-08 – 2018-04-27Mika YlinenFinnish2017-12-11 – 2018-01-15
17T-LT-1-42018-01-08 – 2018-04-27Mika YlinenFinnish2017-12-11 – 2018-01-15
18T-LT-1-12019-01-07 – 2019-05-26Harri LehtimäkiFinnish2018-12-10 – 2019-01-14
19T-LT-1-22019-01-07 – 2019-05-26Harri LehtimäkiFinnish2018-12-10 – 2019-01-14
20T-LT-1-32019-01-07 – 2019-05-26Harri LehtimäkiFinnish2018-12-10 – 2019-01-14
21T-LT-1-42019-01-07 – 2019-05-26Harri LehtimäkiFinnish2018-12-10 – 2019-01-14
22T-LT-2VT2019-01-07 – 2019-05-26Harri LehtimäkiFinnish2018-12-10 – 2019-01-14
23T-LT-1-12020-01-06 – 2020-05-24Harri LehtimäkiFinnish2019-12-16 – 2020-01-14
24T-LT-1-22020-01-06 – 2020-05-24Harri LehtimäkiFinnish2019-12-16 – 2020-01-14
25T-LT-1-32020-01-06 – 2020-05-24Harri LehtimäkiFinnish2019-12-16 – 2020-01-14
26T-LT-1-42020-01-06 – 2020-05-24Harri LehtimäkiFinnish2019-12-16 – 2020-01-14
27T-LT-1V2020-01-06 – 2020-05-24Harri LehtimäkiFinnish2019-12-16 – 2020-01-14
3001LT2020V-1T2021-01-04 – 2021-05-02Harri LehtimäkiFinnish2020-08-17 – 2021-01-10
3002LT2020-1A2021-01-04 – 2021-05-02Harri LehtimäkiFinnish2020-08-17 – 2021-01-10
3003LT2020-1B2021-01-04 – 2021-05-02Harri LehtimäkiFinnish2020-08-17 – 2021-01-10
3004LT2020-1C2021-01-04 – 2021-05-02Harri LehtimäkiFinnish2020-08-17 – 2021-01-10
3005LT2020-1D2021-01-04 – 2021-05-02Harri LehtimäkiFinnish2020-08-17 – 2021-01-10
3006LT2021-1A2022-01-03 – 2022-05-01Harri LehtimäkiFinnish2021-12-01 – 2022-01-10
3007LT2021-1B2022-01-03 – 2022-05-01Harri LehtimäkiFinnish2021-12-01 – 2022-01-10
3008LT2021-1C2022-01-03 – 2022-05-01Harri LehtimäkiFinnish2021-12-01 – 2022-01-10
3009LT2021-1D2022-01-03 – 2022-05-01Harri LehtimäkiFinnish2021-12-01 – 2022-01-10
3010LT2021V-1K2022-01-03 – 2022-05-01Riikka MäkeläFinnish2021-12-01 – 2022-01-10
3011LT2022-1A2023-01-02 – 2023-03-05Harri LehtimäkiFinnish2022-12-01 – 2023-01-10
3012LT2022-1B, LT2022-1C2023-01-02 – 2023-04-30Harri LehtimäkiFinnish2022-12-01 – 2023-01-10
3014LT2022-1D2023-01-02 – 2023-03-05Riikka MäkeläFinnish2022-12-01 – 2023-01-10
3015LT2022-1W2023-01-02 – 2023-03-05Harri LehtimäkiFinnish2022-12-01 – 2023-01-10
3016LT2022V-1T2023-01-02 – 2023-03-05Harri LehtimäkiFinnish2022-12-01 – 2023-01-10
3017LT2023-1A2024-01-08 – 2024-03-10Harri LehtimäkiFinnish2023-12-01 – 2024-01-12
3019LT2023-1B, LT2023-1C2024-01-08 – 2024-03-10Harri LehtimäkiFinnish2023-12-01 – 2024-01-12
3020LT2023-1D2024-01-08 – 2024-03-10Riikka MäkeläFinnish2023-12-01 – 2024-01-12
3021LT2023-1W2024-01-08 – 2024-03-10Harri LehtimäkiFinnish2023-12-01 – 2024-01-12
3022LT2023V-1K2024-01-08 – 2024-03-03Harri LehtimäkiFinnish2023-12-01 – 2024-01-12
3023LT2024-1A2025-01-02 – 2025-03-09Harri LehtimäkiFinnish2024-12-05 – 2025-01-06
3024LT2024-1B, LT2024-1C2025-01-02 – 2025-03-09Harri LehtimäkiFinnish2024-12-05 – 2025-01-06
3026LT2024-1D2025-01-02 – 2025-03-09Riikka MäkeläFinnish2024-12-05 – 2025-01-06
3027LT2024-1O2025-01-02 – 2025-03-09Harri LehtimäkiFinnish2024-12-05 – 2025-01-06
3028LT2024V-1T2025-01-06 – 2025-03-02Harri LehtimäkiFinnish2024-11-29 – 2025-01-09

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

Learning Outcomes

After completing the course
* you can independently make entries according to the accounting documents
* you know how to use the Visma Fivaldi software in accounting
* you know how to record salary entries according to the salary documents
* you know how to record transferable items and prepare financial statements with the Visma Fivaldi software.
* you know how to evaluate and use the information produced by accounting to support business decision-making.

Student's Workload

1 ECTS = 27h of work, so 2 ECTS = 54h is distributed in the Study Course as follows:

• Contact lessons and assignments approx. 18 hours
• Independent performance of assingnments approx. 36 hours

Prerequisites / Recommended Optional Courses

TLA0308 Introduction to Financial Accounting

Contents

Basic concepts of accounting, rules and legislation concerning financial accounting, payroll entries, the use of transferred items in financiel statements, making entries according to accounting documents, use of the Fivaldi Accounting Program in accounting and financial statements, the bookkeeping process and closing of the accounts. Analyzing the company's financial condition by using financial statements.

Regional Impact

The course content, taking into account the specific characteristics and competence requirements of international companies in the region in the energy sector.

Internationality

The course content, taking into account the specific characteristics and competence requirements of international companies in the region in the energy sector.

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, exercises, self-reliant studying.

Assessment Criteria

5 the student can give reasons for solutions made when acting in tasks of an expert. He can recognise development needs in the field.
3 the student can utilize essential conseps in a single assignments and understand the theories on which the assignments are based. He recognised the area of expertise in his/her field.
1 the student recognises and understands the essential theories, principles and methods. He recognises the area of expertise in his/her field.

Assessment Methods

The grade is formed as follows:

• Freetime practice work 50%
• Hyvidata practice work 50%

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