Book-Keeping and Financial Accounting of Different Company Forms
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3603 |
| Type: | Compulsory |
| Curriculum: | LT 2017 / 2018 / 2018V / 2019 / 2020 / 2020V / 2021 / 2022 / 2022V / 2023 / 2024 / 2024V |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2018-2019 / 2019-2020 / 2020-2021 / 2021-2022 / 2022-2023 / 2023-2024 / 2024-2025 / 2025-2026) |
| Credits: | 4 cr |
| Responsible Teacher: | Mäkelä, Riikka |
| Language of Instruction: | Finnish |
Courses
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 1 | T-LT-2T | 2018-08-31 – 2018-12-21 | Jukka Niittykoski | Finnish | 2018-08-20 – 2018-09-17 |
| 2 | T-LT-2T | 2019-09-02 – 2019-12-22 | Jukka Niittykoski, Riikka Mäkelä | Finnish | 2019-08-19 – 2019-09-09 |
| 3 | T-LT-2VT | 2019-09-02 – 2019-12-22 | Jukka Niittykoski | Finnish | 2019-08-19 – 2019-09-09 |
| 3001 | LT2019-2T | 2020-08-24 – 2020-12-20 | Mika Kärkkäinen | Finnish | 2020-08-17 – 2020-09-11 |
| 3002 | LT2020-2T | 2021-08-23 – 2021-12-19 | Riikka Mäkelä | Finnish | 2021-08-01 – 2021-09-06 |
| 3003 | LT2020V-2T | 2021-08-23 – 2021-12-19 | Riikka Mäkelä | Finnish | 2021-08-01 – 2021-09-06 |
| 3004 | LT2021-2T | 2022-08-22 – 2022-12-18 | Riikka Mäkelä | Finnish | 2022-08-01 – 2022-09-06 |
| 3005 | LT2022-2T | 2023-08-21 – 2023-12-24 | Riikka Mäkelä | Finnish | 2023-08-01 – 2023-09-06 |
| 3006 | LT2022V-2T | 2023-08-21 – 2023-12-17 | Riikka Mäkelä | Finnish | 2023-08-01 – 2023-09-06 |
| 3007 | LT2023-2T | 2024-08-19 – 2024-12-22 | Riikka Mäkelä | Finnish | 2024-08-01 – 2024-09-06 |
The descriptions shown below are for the academic year: 2024-2025
Learning Outcomes
The student understands and internalises the book-keeping techniques and the preparation of annual accounts in different company forms.
Student's Workload
Total work load of the course: 108 h
- of which scheduled studies: 36 h
- of which autonomous studies: 72 h
The assesment of student's own learning 1 h is included in contact lessons.
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting.
Contents
Book-keeping and annual accounts in various company forms: business entrepreneurs, general partnerships, limited partnerships, limited companies, housing companies, cooperatives, foundations and associations.
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. Uusub painos. Kehittyvä kirjanpitotaito. Helsinki. Oy Edita Ab.
Tomperi, S. Uusin painos. Kehittyvä kirjanpitotaito harjoituskirja. Helsinki. Oy Edita Ab.
Information about legislation and other study material is given at the beginning of the study module (e.g. publications about different company forms by The Finnish Institute of Authorised Public Accountants).
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).