Accounting and Finance (5 cr)

Evaluation scale

H-5

Content scheduling

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

- the nature, functions, scope and principles of accounting
- financial accounting, income statement and balance sheet
- sources of finance
- financial risk management
- evaluating investment opportunities

Objective

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

Content

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

Teaching methods

Course assignments will be described in Itslearning
platform and introduced during the course.
Learning assingments in Itslearning
Small group team work
Individual and group learning
Examination
Study journal with self assessment

Pedagogic approaches and sustainable development

innopeda
learning pyramid
flipped classroom

Evaluation methods and criteria

The final grade of the whole course is based on all course assignments done during the course, and the study journal with self evaluation.

Failed (0)

Exercises not done or not participated in small group team work

Assessment criteria, satisfactory (1-2)

Exercises done with evaluation grade 1-2

Assessment criteria, good (3-4)

Exercises done with evaluation grade 3-4.

Assessment criteria, excellent (5)

Exercises done with evaluation grade 5.