•   Financial Accounting ECO002AS2AE-3002 15.01.2024-15.03.2024  5   (EVENING, ...) +-
    Learning objectives
    After having completed this course or attained an equivalent competence level, the student:
    - is able to apply generally accepted accounting principles
    - is able to recognize and interpret the effects of business transactions into income statement and balance sheet
    - is able to prepare accounting for a small firm by using accounting software
    - is able to analyze profitability and financial position of a company based on the accounting reports
    - is able to comply with value added tax rules and procedures
    - recognizes the career options and future roles of an accountant in a global environment
    - operates ethically, responsibly and sustainably in ones role
    Starting level and linkage with other courses
    Following BBA key and common competence courses should be completed or similar knowledge and skills gained prior to this course:

    ECO001HH1AE
    ECO002TR1AE
    Contents
    - daily accounting process
    - month end reporting
    - principles of value added tax processes; VAT liable sales and deductible purchases
    - basics of cross-border VAT
    - most common period end adjustments
    - accounting software
    - roles and principles in accounting profession and career insights
    Assessment criteria
    Assessment criteria - grade 1
    Student
    - is able to recognize some business transactions
    - is able to record some business transactions by using accounting software
    - recognizes basic value added tax rules and processes of a company
    Assessment criteria - grade 3
    Student
    - is able to prepare accounting based on the business transactions for a company
    - is able to record the basic period end adjustments
    - is able to use accounting software for preparing the accounts for a company
    - is able to apply value added tax (VAT) rules in the daily accounting and know the main filing process of VAT
    - is able to apply basic cross-border VAT rules
    - is able to understand the information flows from daily accounting to accounting reports
    Assessment criteria - grade 5
    In addition to prior level assessment criteria, student
    - is able to manage period end adjustment process
    - is able to verify the correctness of accounting information by thorough analysis of the monthly reporting
    - is able to justify the importance of accounting information and understand its role for business development
    Further information
    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.
    Campus

    Pasila Campus

    Teaching language

    English

    Timing

    15.01.2024 - 15.03.2024

    Enrollment

    02.01.2024 - 12.01.2024

    Groups
    • EVENING
    • EXCH
    • ONLINE
    • IBEB4PAACC
    Teachers

    Timo Pöysti

    Seats

    15 - 60

    Degree Programme

    INTBBA International Business

    R&D proportion

    0.00 cr

    Virtual proportion

    0.00 cr

    Evaluation scale

    H-5