Costing and Bookkeeping (5 cr)
Code: 5091176-3002
General information
- Enrollment
- 02.12.2018 - 16.05.2019
- Registration for the implementation has ended.
- Timing
- 01.01.2019 - 17.05.2019
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Engineering and Business
- Teaching languages
- Finnish
- Teachers
- Sami Nummela
- Course
- 5091176
Evaluation scale
H-5
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