Reporting and Analysis
Rakennetyyppi: | Opintojakso |
---|---|
Koodi: | RBA0603 |
Tyyppi: | Pakollinen / Perusopinnot |
OPS: | R-TRB 2012 |
Taso: | Restonomi (AMK) |
Opiskeluvuosi: | 3 (2014-2015) |
Laajuus: | 4 op |
Vastuuopettaja: | Martin, Elina |
Opetuskieli: | Englanti |
Toteutukset lukuvuonna 2014-2015
Tot. | Opiskeluaika | Opettaja(t) | Kieli | Ilmoittautuminen |
---|---|---|---|---|
9 | 27.10.2014 – 20.2.2015 | Niklas Kallenberg | Englanti | 15.8.2014 – 31.10.2014 |
Osaamistavoitteet
The student deepens his understanding of the factors affecting profitability and productivity as well as different key ratios. The student is able to draw up and analyse financial reports benefiting the decision-making of the company. He/she is also able to utilize and evaluate the management accounting system of the company.
Sisältö
The roles of financial accounting and taxation, income statements, balance sheets and internal reporting, financial and operational ratios, internal control issues.
Opiskelumateriaali
- Kotas, R. - Conlan, M. 1997, Hospitality Accounting. International Thomson Business Press, London or
- Owen, G. 1998. Accounting for Hospitality, Tourism and Leisure. 2nd ed. London.
Opetusmuoto / Opetusmenetelmät
Lectures, exercises, independent study.
Arviointikriteerit
5 The student understands very well the importance of reporting and analysis, knows the theory of reporting and analysis very well and can independently apply this knowledge in practical situations.
3 The student understands well the importance of reporting and analysis, knows the theory of reporting and analysis well and can independently apply this knowledge in practical situations.
1 The student understands the importance of reporting and analysis, knows the theory of reporting and analysis and can apply this knowledge in practical situations under supervision.
Arviointimenetelmät
Examination, independent assignment. Assessment on numeric scale 0-5.