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Book-Keeping and Financial Accounting of Different Company Forms

Structure Type: Study unit
Code: TLS3603
Curriculum: LT 2022 / 2022V
Level: Bachelor of Business Administration
Year of Study: 2 (2023-2024)
Semester: Autumn
Credits: 4 cr
Responsible Teacher: Mäkelä, Riikka
Language of Instruction: Finnish

Courses During the Academic Year 2023-2024

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
3005LT2022-2T2023-08-21 – 2023-12-24Riikka MäkeläFinnish2023-08-01 – 2023-09-06
3006LT2022V-2T2023-08-21 – 2023-12-17Riikka MäkeläFinnish2023-08-01 – 2023-09-06

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).


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