Working in an Accounting Firm (5cr)

Evaluation scale

H-5

Content scheduling

Objectives - The student will be able to:
•prepare the accounting and financial statements of a small business using accounting software
•calculate periodic value added tax and employer contributions and submit the relevant reports to the authorities
•calculate the company's taxable income and prepare an annual tax return
•prepare a contract of engagement between the accounting firm and the client

Contents:
•Accounting and financial statements for a small business
•Official reports on value added tax and employer contributions, tax return
•Responsibilities and obligations of the accounting firm and its client

Objective

Student is able to
- do the bookkeeping and financial statements for a small company using accounting software
- calculate the periodic value added tax and employer payments and make periodic tax returns
- produce the financial statements for the accounting period
- calculate the company's taxable income and complete the company's annual tax return
- write a contract between an accounting firm and a client company

Content

- a small company's bookkeeping and financial statements of an accounting period
- VAT return, company tax return
- the duties and responsibilities of an accounting firm and a client company

Materials

Tomperi, S. 2024 Käytännön kirjanpito. Edita.
Tomperi, S. 2024/2023 Kehittyvä kirjanpitotaito. Edita.
Tomperi, S. 2017 tai uudempi Yritysverotus ja tilinpäätössuunnittelu. SanomaPro. Löytyy E-kirjana.
Kirjanpitolaki ja –asetukset, Kila:n ohjeet
Tilisanomat / Taloustaito
Artikkelit ym. oheismateriaali

Teaching methods

Classroom teaching, guest lectures, assignments, assessed assignments, and reports

Exam schedules

The dates of the learning assignments to be assessed are described in detail in the course implementation plan and are discussed with the students at the beginning of the course.

Pedagogic approaches and sustainable development

A task-based method that emphasizes the practical application of knowledge and skills.

Completion alternatives

There are no optional performance methods.

Student workload

Classroom hours, assignments, and TradeTase work 76 hours
Assignments to be assessed, reports, and independent work 59 hours
Total 135 hours

Evaluation methods and criteria

The overall assessment consists of the Hyvidata Oy assignment (assignment 2) as well as three report assignments and one training session, for a maximum total of 70 points. The Hyvidata Oy assignment is due on November 28, 2025, and will be graded on a scale of 0-30 points.
In addition, three report assignments on given topics will be completed during the course. Each report will be assessed separately: assignment 1 (annual calendar) 5 points, assignment 3 (reading circle) 10 points, and assignment 5 (personal report) 15 points. In addition, one assignment is to hold a training session on a topic of your choice. The assessment of the training session is influenced by peer assessment. The maximum points for the training session (assignment 4) are 10 points.

The total points are converted into a grade on a scale of 0-5.

Grade 5: 60-70 points
Grade 4: 52-59 points
Grade 3: 44-51 points
Grade 2: 36-43 points
Grade 1: 30-35 points

Failed (0)

The student achieves less than 29 points from the assigned tasks or less than 10 points from the Hyvidata task (task 2). The Hyvidata task can be supplemented after receiving a failing grade. After supplementation, the number of points achieved is 10.

Assessment criteria, satisfactory (1-2)

The student achieves 30-43 points from the assigned tasks. The Hyvidata task (task 2) must be completed satisfactorily, i.e., it must achieve at least 10 points.

Assessment criteria, good (3-4)

The student achieves 44-59 points from the assigned tasks. The Hyvidata task (task 2) must be completed satisfactorily, i.e., it must achieve at least 10 points.

Assessment criteria, excellent (5)

The student achieves 60-70 points from the assigned tasks. The Hyvidata task (task 2) must be completed satisfactorily, i.e., it must achieve at least 10 points.

Further information

Attendance is not compulsory for this course, but attendance will affect the assessment of the assignment number five.