Principles of Accounting and Finance - ECO002TR1AE - Opinto-opas

Principles of Accounting and Finance, 5 cr - ECO002TR1AE

Upcoming implementations

Principles of Accounting and Finance ECO002TR1AE-3030 01.08.2025-31.12.2025 5 op (DEMO) +-
Campus

Pasila Campus

Teaching language

English

Timing

01.08.2025 - 31.12.2025

Enrollment

01.08.2025 - 28.11.2025
Groups
- DEMO
Teachers

Juan Borra

Seats

1 - 250

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3029 18.08.2025-10.10.2025 5 op (IBE2PA1, ...) +-
Teaching methods and instruction

- Contact teaching 2 x 3 hours a week
- Active participation recommended

Learning material and recommended literature

- Course e-book available
- Presentation materials, exercises and assignments available on course Moodle

Working life connections

- Guest speakers visiting classes

Campus

Pasila Campus

Exam dates and re-exam possibilities

- Two course exams, mid term and end of the course - topics split to theses two
- 2 retake opportunities in the electronic exam room, retakes cover whole course content

Teaching language

English

Internationality

- Course has international aspect embedded into course contents

Timing

18.08.2025 - 10.10.2025

Learning assignments

- 5-6 learning assignments which generate additional marks to the exam/-s

Enrollment

14.05.2025 - 22.05.2025

Content scheduling

- Contact classes as per course schedule - more detailed schedule on Moodle
Groups
- IBE2PA1
- CONTACT
Alternative learning methods

- RPL and Work study available
- RPL enrolment via separate Moodle platform: https://hhmoodle.haaga-helia.fi/course/view.php?id=34346

Teachers

Juan Borra

Seats

15 - 45

Further information

- 50% accounting exam
- 50% budgeting&finance exam
- assignments generate additional marks to the exams

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3035 18.08.2025-10.10.2025 5 op (ABEV3PCAVI, ...) +-
Teaching methods and instruction

This course covers the basics of double-entry accounting, budgeting and finance.

Contents
- accounting equation
- double-entry bookkeeping
- financial closing and statements
- principles of budgeting
- financing options
- working capital
- finance as a profession

Learning material and recommended literature

The study material is provided in Moodle under each section.

There are Video tutorials, PowerPoint materials and excel workbooks for study.

There is a main course ebook, covering most course topics (a collection from various Pearson accounting books). The ebook is available at HH library, you ll need your HH credentials to access it.

Arkima, A., Davies, T., Crawford, I., Braun, K. W., Tietz, W., M., Atrill, P., & McLaney, E. (2023). Principles of accounting and finance. Pearson.

Working life connections

This course provides the basic foundations of accounting and finance, something that is fundamental to understanding how businesses record, process and generate information for decision-making. The contents provide a variety of topics from basic accounting equations, double entry bookkeeping, and also budgeting and principles of finances, all topics that are most relevant in today's changing business environment. The materials, quizzes and workbooks will enable you to have a practical approach to this topic and gain practical knowledge to apply in your professional career, no matter what specialization you follow.

Campus

Porvoo Campus

Exam dates and re-exam possibilities

Suggested dates of completion for exam 1: 15.9.2024
Suggested dates of completion for exam 2: 11.10.2024

Only the exams are graded. To pass the course both course exams must be passed (40% minimum).

The exams can be taken 3 times.

Teaching language

English

Internationality

The study material and examples contain a variety of international business examples

Timing

18.08.2025 - 10.10.2025

Learning assignments

The course contains several quizzes which are compulsory to unlock the exams. There are 3 quizzes for the Accounting section and 4 quizzes for the Budgeting and Finance sections. The Quizzes require 60% correct to pass. There are also 7 excel workbooks for students to practise and learn the concepts by doing. Only the exams are graded. To pass the course both course exams must be passed (40% minimum).

Enrollment

14.05.2025 - 22.05.2025

Content scheduling

This course starts from 19.8.2024 until 11.10.2024. It is a virtual self-paced course.
Groups
- ABEV3PCAVI
- VIRTUAL
- INSTRUCTED
Alternative learning methods

The topics we cover are general accounting topics which can be studied from different alternative sources. RPL and Work study available.
For RPL, contact the teacher.

Teachers

Juan Borra

Seats

15 - 100

Further information

Only the exams are graded. To pass the course both course exams must be passed (40% minimum).
The course contains several quizzes which are compulsory to unlock the exams.
There are 3 quizzes for the Accounting section and 4 quizzes for the Budgeting and Finance sections.
The Quizzes require 60% correct to pass.

Degree Programme

AVIBBA Aviation Business

R&D proportion

0.00 cr

Virtual proportion

5.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3036 18.08.2025-10.10.2025 5 op (DBE3PCDBI, ...) +-
Campus

Porvoo Campus

Teaching language

English

Timing

18.08.2025 - 10.10.2025

Enrollment

14.05.2025 - 22.05.2025
Groups
- DBE3PCDBI
- CONTACT
- ABE3PCAVI
- EXCH
Teachers

Kalle Räihä

Seats

15 - 50

Degree Programme

DIGIBBA Digital Business Innovations

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3031 12.01.2026-13.03.2026 5 op (IBE2PA1, ...) +-
Campus

Pasila Campus

Teaching language

English

Timing

12.01.2026 - 13.03.2026
Groups
- IBE2PA1
- CONTACT
Teachers

Juan Borra, X-Raha3 Rahoitus ja talous3

Seats

15 - 45

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3032 12.01.2026-13.03.2026 5 op (CONTACT, ...) +-
Campus

Pasila Campus

Teaching language

English

Timing

12.01.2026 - 13.03.2026
Groups
- CONTACT
- IBE2PA2
Teachers

X-Raha3 Rahoitus ja talous3, Leena Mekkonen-Leppänen

Seats

15 - 45

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3034 12.01.2026-13.03.2026 5 op (EVENING, ...) +-
Campus

Pasila Campus

Teaching language

English

Timing

12.01.2026 - 13.03.2026
Groups
- EVENING
- CONTACT
- IBEB2PA1
Teachers

Juan Borra

Seats

15 - 45

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3037 12.01.2026-31.05.2026 5 op (DEMO) +-
Campus

Pasila Campus

Teaching language

English

Timing

12.01.2026 - 31.05.2026

Enrollment

01.12.2025 - 15.05.2026
Groups
- DEMO
Teachers

Juan Borra

Seats

1 - 250

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3038 23.03.2026-15.05.2026 5 op (CONTACT, ...) +-
Campus

Pasila Campus

Teaching language

English

Timing

23.03.2026 - 15.05.2026
Groups
- CONTACT
- IBE2PA4
Teachers

X-Raha3 Rahoitus ja talous3, Leena Mekkonen-Leppänen

Seats

15 - 45

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3033 23.03.2026-15.05.2026 5 op (CONTACT, ...) +-
Campus

Pasila Campus

Teaching language

English

Timing

23.03.2026 - 15.05.2026
Groups
- CONTACT
- IBE2PA3
Teachers

Juan Borra

Seats

15 - 45

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Show all (10) Hide

Current implementations

Principles of Accounting and Finance ECO002TR1AE-3018 19.08.2024-31.07.2025 5 op (DEMO) +-
Teaching methods and instruction

This is a demonstration or DEMO-implementation for students who already have the knowledge and skills taught on the course. The course does not have tuition or classes.

Campus

Pasila Campus

Teaching language

English

Timing

19.08.2024 - 31.07.2025

Enrollment

01.08.2024 - 31.05.2025
Groups
- DEMO
Alternative learning methods

Demonstration implementation. The course does not have tuition or classes.

Teachers

Juan Borra

Seats

1 - 250

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

5.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3027 06.01.2025-30.05.2025 5 op (INTBBA24SMON, ...) +-
Learning material and recommended literature

Arkima, A., Davies, T., Crawfod, I., Braun, K. W., Tietz, W., M., Atrill, P., & McLaney, E. (2023). Principles of accounting and finance. Pearson.

Other materials provided in Moodle.

Campus

Mondragon

Teaching language

English

Timing

06.01.2025 - 30.05.2025
Groups
- INTBBA24SMON
- CONTACT
Teachers

Diego Hernández Campos, Leena Mekkonen-Leppänen

Seats

5 - 25

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5

Past implementations

Principles of Accounting and Finance ECO002TR1AE-3021 13.01.2025-14.03.2025 5 op (IBE2PA1, ...) +-
Teaching methods and instruction

- Contact teaching 2 x 3 hours a week
- Active participation recommended

Learning material and recommended literature

- Course e-book available
- Presentation materials, exercises and assignments available on course Moodle

Working life connections

Use of real case company examples

Campus

Pasila Campus

Exam dates and re-exam possibilities

- Two course exams, mid term and end of the course - topics split to theses two
- 2 retake opportunities in the electronic exam room, retakes cover whole course content

Teaching language

English

Internationality

- Course has international aspect embedded into course contents

Timing

13.01.2025 - 14.03.2025

Learning assignments

Workbooks and quizzes to learn and practise

Enrollment

02.01.2025 - 10.01.2025

Content scheduling

- Contact classes as per course schedule - more detailed schedule on Moodle
Groups
- IBE2PA1
- CONTACT
Alternative learning methods

- RPL and Work study available
- RPL enrolment via separate Moodle platform: https://hhmoodle.haaga-helia.fi/course/view.php?id=34346

Teachers

Juan Borra

Seats

15 - 45

Further information

- 50% accounting exam
- 50% budgeting&finance exam
This may be subject to minor changes depending on the implementation

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3022 13.01.2025-14.03.2025 5 op (CONTACT, ...) +-
Campus

Pasila Campus

Teaching language

English

Timing

13.01.2025 - 14.03.2025

Enrollment

02.01.2025 - 10.01.2025
Groups
- CONTACT
- IBE2PA2
Teachers

Joonas Jokinen

Seats

15 - 45

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3023 13.01.2025-14.03.2025 5 op (CONTACT, ...) +-
Teaching methods and instruction

- Contact teaching 2 x 3 hours a week
- Active participation recommended

Learning material and recommended literature

- Course e-book available
- Presentation materials, exercises and assignments available on course Moodle

Working life connections

Use of real case company examples

Campus

Pasila Campus

Exam dates and re-exam possibilities

- Two course exams, mid term and end of the course - topics split to theses two
- 2 retake opportunities in the electronic exam room, retakes cover whole course content

Teaching language

English

Internationality

- Course has international aspect embedded into course contents

Timing

13.01.2025 - 14.03.2025

Learning assignments

Workbooks and quizzes to learn and practise

Enrollment

02.01.2025 - 10.01.2025

Content scheduling

- Contact classes as per course schedule - more detailed schedule on Moodle
Groups
- CONTACT
- IBE2PA3
Alternative learning methods

- RPL and Work study available
- RPL enrolment via separate Moodle platform: https://hhmoodle.haaga-helia.fi/course/view.php?id=34346

Teachers

Juan Borra

Seats

15 - 45

Further information

- 50% accounting exam
- 50% budgeting&finance exam
This may be subject to minor changes depending on the implementation

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3024 13.01.2025-14.03.2025 5 op (EVENING, ...) +-
Campus

Pasila Campus

Teaching language

English

Timing

13.01.2025 - 14.03.2025

Enrollment

02.01.2025 - 10.01.2025
Groups
- EVENING
- CONTACT
- IBEB2PA1
Teachers

Joonas Jokinen, Mathias Moersch

Seats

15 - 50

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3015 21.10.2024-13.12.2024 5 op (DBE3PCDBI, ...) +-
Campus

Porvoo Campus

Teaching language

English

Timing

21.10.2024 - 13.12.2024

Enrollment

03.06.2024 - 18.10.2024
Groups
- DBE3PCDBI
- CONTACT
- ABE3PCAVI
- EXCH
Teachers

Kalle Räihä

Seats

15 - 50

Degree Programme

DIGIBBA Digital Business Innovations

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3028 19.08.2024-11.10.2024 5 op (ABEV3PCAVI, ...) +-
Teaching methods and instruction

This course covers the basics of double-entry accounting, budgeting and finance.

Contents
- accounting equation
- double-entry bookkeeping
- financial closing and statements
- principles of budgeting
- financing options
- working capital
- finance as a profession

Learning material and recommended literature

The study material is provided in Moodle under each section.

There are Video tutorials, PowerPoint materials and excel workbooks for study.

There is a main course ebook, covering most course topics (a collection from various Pearson accounting books). The ebook is available at HH library, you ll need your HH credentials to access it.

Arkima, A., Davies, T., Crawford, I., Braun, K. W., Tietz, W., M., Atrill, P., & McLaney, E. (2023). Principles of accounting and finance. Pearson.

Working life connections

This course provides the basic foundations of accounting and finance, something that is fundamental to understanding how businesses record, process and generate information for decision-making. The contents provide a variety of topics from basic accounting equations, double entry bookkeeping, and also budgeting and principles of finances, all topics that are most relevant in today's changing business environment. The materials, quizzes and workbooks will enable you to have a practical approach to this topic and gain practical knowledge to apply in your professional career, no matter what specialization you follow.

Campus

Porvoo Campus

Exam dates and re-exam possibilities

Suggested dates of completion for exam 1: 15.9.2024
Suggested dates of completion for exam 2: 11.10.2024

Only the exams are graded. To pass the course both course exams must be passed (40% minimum).

The exams can be taken 3 times.

Teaching language

English

Internationality

The study material and examples contain a variety of international business examples

Timing

19.08.2024 - 11.10.2024

Learning assignments

The course contains several quizzes which are compulsory to unlock the exams. There are 3 quizzes for the Accounting section and 4 quizzes for the Budgeting and Finance sections. The Quizzes require 60% correct to pass. There are also 7 excel workbooks for students to practise and learn the concepts by doing. Only the exams are graded. To pass the course both course exams must be passed (40% minimum).

Enrollment

03.06.2024 - 16.08.2024

Content scheduling

This course starts from 19.8.2024 until 11.10.2024. It is a virtual self-paced course.
Groups
- ABEV3PCAVI
- VIRTUAL
- INSTRUCTED
Alternative learning methods

The topics we cover are general accounting topics which can be studied from different alternative sources. RPL and Work study available.
For RPL, contact the teacher.

Teachers

Juan Borra, Leena Mekkonen-Leppänen

Seats

15 - 100

Further information

Only the exams are graded. To pass the course both course exams must be passed (40% minimum).
The course contains several quizzes which are compulsory to unlock the exams.
There are 3 quizzes for the Accounting section and 4 quizzes for the Budgeting and Finance sections.
The Quizzes require 60% correct to pass.

Degree Programme

AVIBBA Aviation Business

R&D proportion

0.00 cr

Virtual proportion

5.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3016 19.08.2024-11.10.2024 5 op (IBE2PA1, ...) +-
Teaching methods and instruction

- Contact teaching 2 x 3 hours a week
- Active participation recommended

Learning material and recommended literature

- Course e-book available
- Presentation materials, exercises and assignments available on course Moodle

Working life connections

- Guest speakers visiting classes

Campus

Pasila Campus

Exam dates and re-exam possibilities

- Two course exams, mid term and end of the course - topics split to theses two
- 2 retake opportunities in the electronic exam room, retakes cover whole course content

Teaching language

English

Internationality

- Course has international aspect embedded into course contents

Timing

19.08.2024 - 11.10.2024

Learning assignments

- 5-6 learning assignments which generate additional marks to the exam/-s

Enrollment

03.06.2024 - 16.08.2024

Content scheduling

- Contact classes as per course schedule - more detailed schedule on Moodle
Groups
- IBE2PA1
- CONTACT
Alternative learning methods

- RPL and Work study available
- RPL enrolment via separate Moodle platform: https://hhmoodle.haaga-helia.fi/course/view.php?id=34346

Teachers

Juan Borra, Mathias Moersch

Seats

15 - 45

Further information

- 50% accounting exam
- 50% budgeting&finance exam
- assignments generate additional marks to the exams

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3014 01.01.2024-30.05.2024 5 op (INTBBA23SMON, ...) +-
Teaching methods and instruction

Online teaching for five weeks, 4 hours per week
After that contact teaching at Mondragon University x hours per week
Active participation recommended

Learning material and recommended literature

Course e-book available
Study materials, exercises with solutions and assignments available on course Moodle

Campus

Mondragon

Exam dates and re-exam possibilities

Two course exams, mid term and at end of the course - topics split to these two
Two retake opportunities

Teaching language

English

Internationality

Course has international aspect embedded into course contents

Timing

01.01.2024 - 30.05.2024

Learning assignments

5-6 learning assignments which generate additional marks to the exam/-s One of the assignments is a group work to be presented

Content scheduling

Contact classes as per course schedule - more detailed schedule on Moodle
Groups
- INTBBA23SMON
- CONTACT
Teachers

Diego Hernández Campos, Leena Mekkonen-Leppänen

Seats

15 - 30

Further information

50% accounting exam
50% budgeting&finance exam
course assignments generate additional marks to the exams

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Principles of Accounting and Finance ECO002TR1AE-3006 21.08.2023-17.05.2024 5 op (DEMO) +-
Campus

Pasila Campus

Teaching language

English

Timing

21.08.2023 - 17.05.2024

Enrollment

08.05.2023 - 08.05.2023
Groups
- DEMO
Teachers

Anne Arkima

Seats

1 - 100

Degree Programme

INTBBA International Business

R&D proportion

0.00 cr

Virtual proportion

0.00 cr

Evaluation scale

H-5
Show all (9) Hide

After having completed this course or attained an equivalent competence level, the student is able to:
- record business transactions by applying double-entry bookkeeping technique
- prepare basic financial statements by applying generally accepted accounting practices
- justify the importance of planning and forecasting process for an organization
- prepare different sub-budgets and financial plans for a company
- recognize capital market actors and liaise with them
- identify and assess different options for companies to finance their operations and projects
- recognize the need for working capital in a company
- identify ethical and responsible aspects of a finance profession

- accounting equation
- double-entry bookkeeping
- financial closing and statements
- principles of budgeting
- financing options
- working capital
- finance as a profession

Contact, blended, virtual

If you have acquired the required learning outcomes, you can show your competences with a demonstration. If you have any questions, please contact the responsible teacher. More information and instructions regarding the recognition of learning: https://www.haaga-helia.fi/en/recognition-learning

Arkima, A., Davies, T., Crawfod, I., Braun, K. W., Tietz, W., M., Atrill, P., & McLaney, E. (2023). Principles of accounting and finance. Pearson.

Other materials provided in Moodle.

For many of you, accounting and finance might not sound the first option to concentrate on in your studies and you may well be asking "Why do I need to study these subjects?" So, once you have taken this course you will realize how important part of the business this field actually is. Whole business world is using accounting and finance concepts as their language - and thus it forms an essential backbone for your future career - even you are not aiming at accounting and finance career. Course will equip you with basic skills, competences and tools needed by all business people when they need support in their decision-making. On this course you will learn and strengthen this worldwide language!

The course belongs to BBA Key Competencies.
Prior to this course the student should have completed following HH key competence course or gained similar knowledge and skills:
ECO001HH1AE

When the implementation type of the course is CONTACT, ONLINE or BLENDED it is required that the student is present during those teaching hours that are marked in the study schedule. If you are absent more than 25 %, your grade will be lowered by one. If you are absent more than 50 %, the course is failed.

Student can identify
- basic double-entry accounting technique and its linkages to the simple financial statements
- some budgeting principles in a small company
- some sources of finance and capital market operators
- concept of working capital

Student can apply
- double-entry technique in a simple business environment
- basic accounting principles in preparing financial statements
- some budgeting and financial planning methods for a company
- sources of finance suitable for a small company and recognize various capital market operators
- concept of working capital

Student can analyze and interpret
- financial information produced in accounting and recognizes the information flows from business transactions to financial statements
- basic accounting principles in preparing financial statements
- various budgets and plans and understand their importance in the decision making process
- sources of finance for a company
- various capital market operators offering financing
- working capital requirements of a company