Financial Accounting in Different Forms of Companies and Organizations (5 op)

Arviointiasteikko

H-5

Tavoitteet

Student -knows the different business forms and can explain them from an accounting point of view -can take care of the financial accounting for private traders, partnerships, limited liability companies, non-profit organizations and other business structures. -can carry out transactions regarding a certain corporate form, e.g. share issues, dividends, liquidation -knows the procedure when changing the business structure -knows the difference between accounting in private and public sector -knows the importance of accounting for sustainability and corporate social responsibility

Sisältö

-accruals -issues of equity, dividends, funds -period end closing in different company forms and organizations -financial management in public sector -IT solutions for book-keeping in different company forms -Human Resource-accounting, social accounting and environmental accounting

Aika ja paikka

Spring 2025, Online

Oppimateriaalit

Tomperi, Soile: Bokföring i praktiken nyaste versionen, chapter 8 + training book Bokslutsmodell för aktiebolag, CGR-föreningen, 2016, Chapter 1 (not 1.4), 2 and 5. Part of Kommunekonomin - Nyckeln till ekonomisk planering. Kommunförbundets senaste version

Opetusmenetelmät

Lectures Exercises Assignments Online Guest speaker

Harjoittelu- ja työelämäyhteistyö

Guest lectures

Tenttien ajankohdat ja uusintamahdollisuudet

As agreed with the students at the beginning of the course. or/and official re-examination dates 2025 on Campus.

Toteutuksen valinnaiset suoritustavat

Two exams 60% Exercises & Assignments (40%)

Opiskelijan ajankäyttö ja kuormitus

135 h = 5 sp 30-40 h online education with lectures, exercises and exams 30-40 h preparations 30 h assignments 35 h preparations for exams

Arviointimenetelmät ja arvioinnin perusteet

Assessment is based on exam and assignments.

Esitietovaatimukset

Basics of Financial Accounting