Introduction to Financial Accounting
| Rakennetyyppi: | Opintojakso |
|---|---|
| Koodi: | TIA0301 |
| OPS: | IB 2022 |
| Taso: | Tradenomi (AMK) |
| Opiskeluvuosi: | 1 (2022-2023) |
| Lukukausi: | Kevät |
| Laajuus: | 5 op |
| Vastuuopettaja: | Mäkelä, Riikka |
| Opetuskieli: | Englanti |
Toteutukset lukuvuonna 2022-2023
| Tot. | Ryhmä(t) | Opiskeluaika | Opettaja(t) | Kieli | Ilmoittautuminen |
|---|---|---|---|---|---|
| 3005 | IB2022-1A | 21.11.2022 – 26.2.2023 | Riikka Mäkelä | Englanti | 1.8.2022 – 6.9.2022 |
| 3006 | IB2022-1B | 21.11.2022 – 26.2.2023 | Riikka Mäkelä | Englanti | 1.8.2022 – 6.9.2022 |
Suoritus rästissä? Katso toteutukset lukuvuonna 2024-2025.
Osaamistavoitteet
The student understands the basic principles and procedures related to fundamental financial accounting as well as indirect taxation. He is able to record, measure and report the financial performance and status of the firm.
Opiskelijan työmäärä
Class teaching: lectures/ exercises 64 h. Independent studies: Theory reading 20 h, independent studies and reflection 38 h, preparation for examination 20 h
The assesment of student's own learning 1 h is included in contact lessons.
Edeltävät opinnot / Suositellut valinnaiset opinnot
No pre-requisits needed
Sisältö
Basics of accounting: entities and balance sheets. Income measurement: the accrual basis. The recording process: journals and ledgers. Accounting adjustments and financial statement preparation. Accounting cycle: recording, formal presentation and major elements of basic financial statements.
Aluevaikuttavuus
There are various companies operating in the region and suitable cases used in classes.
Kansainvälisyys
International learning environment with international examples and cases
Opiskelumateriaali
- Lecture material
Opetusmuoto / Opetusmenetelmät
Lectures, exercises in excel, independent studies.
Arviointikriteerit
5. Student knows how to apply the field related knowledge broadly and assesses the applicability of the information critically. Knows how to analyze, evaluate and implement the development needs of the field in a customer-oriented way.
3 Student knows how to apply the field related knowledge broadly and professionally in diffrent situations. Knows how to choose and apply models critically and in a customer-oriented way in practical development work.
1 Student knows how to apply the field related knowledge broadly in diffrent situations. Knows how to use appropriate models independetly, diversly and from a customer-point of view in practical development situations.
Arviointimenetelmät
Examination, independent task. Assessment on scale 0-5.