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Special Aspect of Book-Keeping

Structure Type: Study unit
Code: TLS3602
Type: Compulsory
Curriculum: LT 2019
Level: Bachelor of Business Administration
Year of Study: 2 (2020-2021)
Credits: 3 cr
Responsible Teacher: Niittykoski, Jukka
Language of Instruction: Finnish

Courses During the Academic Year 2020-2021

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
3001LT2019-2T2021-01-04 – 2021-02-28Jukka NiittykoskiFinnish2020-08-17 – 2021-01-10

Learning Outcomes

The student is able to identify and select the most suitable solution in special issues related to book-keeping and financial statements.

Student's Workload

Total work load of the course: 81 h
- of which scheduled studies: 31 h
- of which autonomous studies: 50 h
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

No prerequisites

Contents

Valuation of non-current and current assets such as inventories, tangible and intangible assets; depreciation, reserves, revaluation and special sources of finance.

Regional Impact

The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.

Internationality

The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.

Recommended or Required Reading and Other Learning Resources/Tools

Tomperi, S.. Kehittyvä kirjanpitotaito. Helsinki. Oy Edita Ab.
Tomperi, S.. Kehittyvä kirjanpitotaito – harjoituskirja. Helsinki. Oy Edita Ab.
Information about legislation and other study material is given at the beginning of the study module.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, exercises.

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 100%. Assessment on scale (0-5).


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