Opinto-opas

Tavoitteet

The student
- knows and understands the accounting principles governing the measurement and documenting process of business entity's events and results
- has gained practical skillsin budgeting and financial reporting
- understands the importance of financial statements in the decision-making process and in the estimation of the company's assets and performance

Sisältö

- the nature, functions, scope and principles of accounting
- financial accounting, book-keeping, income statement and balance sheet
- management accounting, budgeting

Arviointiasteikko

H-5

Tavoitteet

The student
- knows and understands the accounting principles governing the measurement and documenting process of business entity's events and results
- has gained practical skillsin budgeting and financial reporting
- understands the importance of financial statements in the decision-making process and in the estimation of the company's assets and performance

Sisältö

- the nature, functions, scope and principles of accounting
- financial accounting, book-keeping, income statement and balance sheet
- management accounting, budgeting

Opetusmenetelmät

online studies

Toteutuksen valinnaiset suoritustavat

none

Opiskelijan ajankäyttö ja kuormitus

Video lectures
Exercises and course tasks
Exam
Group meetings

Sisällön jaksotus

the nature, functions, scope and principles of accounting
income statement and balance sheet
management accounting, analysing financial statements

Course size: 5 ECTS
Course consist 5 separate themes
Financial reporting
Financial Analysis
Corporate Financing
Each theme consists: introduction material in Itslearning, videos, exercises, small group meetings
Final Examination

Arviointiasteikko

H-5

Arviointimenetelmät ja arvioinnin perusteet

Evaluation contains three elements:
1. Exercises: All exercises must be timely done and returned to itslearning: Grade score/5. All the exercises need to be returned!
2. Exam: Grade 1-5

Hylätty (0)

Exercises not done or not participated in small group mtgs
or
Exam not passed (0)

Arviointikriteerit, tyydyttävä (1-2)

Exercises done & approved.
Exam passed with grade 1-2

Arviointikriteerit, hyvä (3-4)

Exercises done & approved.
Exam passed with grade 3-4

Arviointikriteerit, kiitettävä (5)

Exercises done & approved.
Exam passed with grade 5