Costing and Bookkeeping (5 cr)
Code: TE00CN87-3002
General information
- Enrollment
-
02.08.2025 - 31.08.2025
Registration for introductions has not started yet.
- Timing
-
01.09.2025 - 19.12.2025
The implementation has not yet started.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Engineering and Business
- Campus
- Kupittaa Campus
- Teaching languages
- English
- Seats
- 30 - 45
- Degree programmes
- Degree Programme in Industrial Management and Engineering
- Teachers
- Jukka Rantala
- Groups
-
PIMEK25Industrial Management and Engineering K2024
-
ExchangeIECS25Exchange IECS 25
- Course
- TE00CN87
Realization has 14 reservations. Total duration of reservations is 42 h 0 min.
Time | Topic | Location |
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Tue 02.09.2025 time 12:00 - 15:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
ICT_C2027
IT-tila - telakka
|
Mon 08.09.2025 time 14:00 - 17:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
ICT_C2046
Teoriatila muunto
|
Wed 17.09.2025 time 12:00 - 15:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_3003
Matias muunto byod
|
Thu 25.09.2025 time 13:00 - 16:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_2006_2007
Oppimistila avo muunto byod
|
Thu 02.10.2025 time 14:00 - 17:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_4071
Oppimistila muunto byod
|
Mon 06.10.2025 time 11:00 - 14:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
|
Wed 22.10.2025 time 13:00 - 16:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_4071
Oppimistila muunto byod
|
Thu 30.10.2025 time 14:00 - 17:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
ICT_C3044
Teoriatila muunto
|
Thu 06.11.2025 time 10:00 - 13:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_3003
Matias muunto byod
|
Wed 12.11.2025 time 13:00 - 16:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_3003
Matias muunto byod
|
Wed 19.11.2025 time 14:00 - 17:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_3003
Matias muunto byod
|
Thu 27.11.2025 time 08:00 - 11:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_3029
Lovisa muunto byod
|
Wed 03.12.2025 time 12:00 - 15:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
EDU_3003
Matias muunto byod
|
Mon 08.12.2025 time 12:00 - 15:00 (3 h 0 min) |
Costing and Bookkeeping TE00CN87-3002 |
ICT_C2046
Teoriatila muunto
|
Evaluation scale
H-5
Content scheduling
The main means and problems of company cost accounting. Basics of accounting and review of financial statements.
Objective
Student can:
•Recognize basic problems in costing and find solutions for them
•Apply different solutions regarding material, work and capital costs
•Allocate costs to different cost pools
•Recognize different cost structures in different products
•Utilize costing methods in allocation of products´ costs to different pools
•Formalize prices profitably by using knowledge regarding cost structures
•Create basic budget
•basics of bookkeeping of a company including the financial statement
Content
Basics of costing
•Material, work and capital costs
•Cost pools
•Cost structures
•Process costing
•Job order costing
•Activity based costing
•Pricing by costing
•Basics of budgeting
•Basics of Bookkeeping
•Financial Statement
Materials
The material is available on the electronic learning platform, which is IT's Learning. Suitable source literature is Management and Cost Accounting (Bhimani A. et al.) or Management and Cost Accounting (Drury C.).
Teaching methods
Lectures, assignments, cases and possible company assignments.
Exam schedules
The details of the implementation are agreed together at the beginning of the implementation, in connection with the review of the implementation plan during the first lecture (e.g. about the possible exam implementation method and schedule).
Pedagogic approaches and sustainable development
Problem-based learning includes an ESG perspective. The study is carried out student-oriented.
Completion alternatives
No optional execution method.
Student workload
Literature studies, meaningful participation in lectures and assignments. Assignments are given both orally and in writing during lectures. All assignments will be returned, which is a prerequisite for receiving a grade. At the end of the implementation, a self-assessment and possible group assessments are carried out, which must be done and returned in order to receive a grade.
Implementation may include a business assignment or assignments
Estimated workload
• 135 hours of work
Structure of the implementation will be agreed together at the beginning of the implementation. At the end of the implementation, self-assessment and possible group assessment, which are independent assignments / returns. The implementation may include business assignments.
Evaluation methods and criteria
Course attendance and activity, quality of returned course assignments, examination
Failed (0)
Not all assignments and/or tests have been completed or returned. The combined result of the assignments does not exceed 50% of the total score. An empty/invalid document or file is interpreted as a return.
Assessment criteria, satisfactory (1-2)
All Tasks and Case(s) Made and Returned. The summed up result of assignments and Case(s) is 50% - 65% of the total score.
Assessment criteria, good (3-4)
All Tasks and Case (s) Made and Returned. The summed up result of assignments and Case(s) is 66% - 85% of the total score.
Assessment criteria, excellent (5)
All Tasks and Case (s) Made and Returned. The summed up result of assignments and Case(s) exceeds 85% of the total score.
Further information
The communication channel is agreed at the beginning of the implementation.
The implementation may include assignments given by companies or Turku University of Applied Sciences, which may require deviations from the content of this implementation plan. Separate descriptions of possible assignments before starting the assignments.
The final structure of the implementation will be agreed together at the beginning of the implementation. At the end of the implementation, self-assessment and possible group assessment, which are independent assignments / returns. Assignments are given in lectures orally and in writing.