Talousosaaminen (5 op)

Arviointiasteikko

H-5

Sisällön jaksotus

• Accounting legislation
• Bookkeeping
• Corporate taxation and VAT
• CVP and pricing

Tavoitteet

The student understands the basic concepts of financial management and knows the legislation related to financial management.
They know the basic of bookkeeping and financial statement.
Student understand the concept of value-added tax and is familiar with value-added tax and corporate taxation.
Student knows how to do bookkeeping with electronic financial management system.
Student understands the basic concept of cost-volume profit analysis and pricing for small business.

Competences: Economics and Financial Management Competence

Sisältö

- Accounting legislation
- Bookkeeping
- Corporate taxation and VAT
- CVP and pricing

Aika ja paikka

Spring semester 2023 from week 3 to 13

Oppimateriaalit

Book: Business Accounting and Finance by Catherine Gowthorpe 5th edition
and Lecture materials and exercises

Opetusmenetelmät

Learning process is organized through the project work and problem solving process. It includes teamwork, team tasks, team tutoring, independent studies and knowledge acquisition activities.

Tenttien ajankohdat ja uusintamahdollisuudet

First exams for the two topics are given below. Both exam can be redone at a later date.

1) Cost Accounting exam 8.2.2023 and Financial Accounting exam 28.3.2023
2) end of April 2023 (can change)
3) end of May 2023 ( can change)

Toteutuksen valinnaiset suoritustavat

There are no other ways to complete the study unit.

Opiskelijan ajankäyttö ja kuormitus

50 hours of lectures and exercises
83 hours of independent work

Arviointikriteerit, tyydyttävä (1)

Level 1
Financial management:
The student knows the basics of bookkeeping and financial statements.
The student understands the concept of value-added tax and is familiar with value-added tax and corporate taxation.
He/she understands the basic concept of cost-volume profit analysis and pricing for SMEs.

Level 2
Financial management:
The student knows how to apply bookkeeping and compile financial statements.
The student is able to use value-added tax and understands the taxation procedures related to value-added tax and corporate taxation.
He/she is able to use the basic concept of cost-volume profit analysis and pricing for SMEs.

Arviointikriteerit, hyvä (3)

Level 3
Financial management:
The student understands the role of financial management in business.
He/she knows basics of accounting and can apply them to small business.
The student knows how to apply cost-volume profit analysis and pricing for SMEs

Level 4
Financial management:
The student has a good knowledge of financial management.
The student is able to apply accounting process to SMEs with assistance.
The student is able to calculate a company’s financial and operational performance.
He/she knows the role of cost-volume profit analysis and pricing in company’s financial performance.

Arviointikriteerit, kiitettävä (5)

Level 5
Financial management:
The student has an excellent knowledge of financial management.
The student is able to apply accounting process to SMEs independently.
The student is able to evaluate a company’s financial and operational performance.
He/she understands the role of cost-volume profit analysis and pricing in company’s financial performance.

Esitietovaatimukset

NULL