Bookkeeping 1Laajuus (5 cr)
Code: HL00BD12
Credits
5 op
Teaching language
- Finnish
Responsible person
- Sanna Niemi
Objective
The object of the course
After completing the course, you will have deepened your accounting skills and are able to carry out a company's accounting tasks.
Course competences
Business competence
Ethics competence
The learning objectives of the course
During this course, you will familiarise yourself with the accounting of companies from different industry sectors. You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Content
The essential contents of the course cover the main accounting entries pertaining to financing and changes in equity, the entries pertaining to value-added tax, the accounting records of an SME, the Accounting Act and the good accounting practice.
Qualifications
You master the basics of double-entry bookkeeping.
Assessment criteria, satisfactory (1)
Adequate 1
You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Satisfactory 2
You are familiar with the main elements of accounting legislation and standards and are able to apply them in different accounting situations. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Assessment criteria, good (3)
Good 3
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions.
Very Good 4
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions and are able to advise others in accounting-related questions.
Assessment criteria, excellent (5)
Excellent 5
You know the accounting legislation and standards comprehensively and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting comprehensively and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on complex business transactions and are able to advise others in accounting-related questions.
Further information
-
Enrollment
01.08.2023 - 24.08.2023
Timing
28.08.2023 - 19.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Ari Karsikas
Groups
-
ZJA23SHAvoin amk, lita
-
HTL22S1Liiketalouden tutkinto-ohjelma (AMK)
-
HTLTALFFinancial Management-Financial, Business Administration
-
HTLTALBFinancial Management-Business, Business Administration
Objective
The object of the course
After completing the course, you will have deepened your accounting skills and are able to carry out a company's accounting tasks.
Course competences
Business competence
Ethics competence
The learning objectives of the course
During this course, you will familiarise yourself with the accounting of companies from different industry sectors. You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Content
The essential contents of the course cover the main accounting entries pertaining to financing and changes in equity, the entries pertaining to value-added tax, the accounting records of an SME, the Accounting Act and the good accounting practice.
Location and time
Classroom teaching. Some of the lessons will be also Online Zoom.
Materials
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito 2021
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito, exercises 2021
Teaching methods
With tutorial contact we do exercises. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Webinar learning
Independent learning assignments
Weekly program
Employer connections
More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.
Exam schedules
The exam will be held during weeks 48. The resit exams will be held in accordance with Degree Regulations, weeks 49, 50.
Completion alternatives
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Allocation of time on various tasks and student work load in total 135h
Lectures 30 h
Independent study and independent learning assignments and exercises 105 h
Course has lot of independent work and need timetable.
The teacher guides weekly with material, exercises and team learning assignments.
Further information
The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 2 ECTS credits)
Evaluation scale
0-5
Assessment criteria, satisfactory (1)
Adequate 1
You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Satisfactory 2
You are familiar with the main elements of accounting legislation and standards and are able to apply them in different accounting situations. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Assessment criteria, good (3)
Good 3
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions.
Very Good 4
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions and are able to advise others in accounting-related questions.
Assessment criteria, excellent (5)
Excellent 5
You know the accounting legislation and standards comprehensively and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting comprehensively and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on complex business transactions and are able to advise others in accounting-related questions.
Qualifications
You master the basics of double-entry bookkeeping.
Further information
-
Enrollment
01.08.2023 - 24.08.2023
Timing
28.08.2023 - 19.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Ari Karsikas
Groups
-
ZJA23SHAvoin amk, lita
-
HTL22SIYLiiketalouden tutkinto-ohjelma (AMK)
-
HTLTALFFinancial Management-Financial, Business Administration
-
HTLTALBFinancial Management-Business, Business Administration
Objective
The object of the course
After completing the course, you will have deepened your accounting skills and are able to carry out a company's accounting tasks.
Course competences
Business competence
Ethics competence
The learning objectives of the course
During this course, you will familiarise yourself with the accounting of companies from different industry sectors. You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Content
The essential contents of the course cover the main accounting entries pertaining to financing and changes in equity, the entries pertaining to value-added tax, the accounting records of an SME, the Accounting Act and the good accounting practice.
Location and time
Online Zoom, check timetable.
Materials
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito 2021
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito, exercises 2021
Teaching methods
Online teaching. With tutorial contact we do exercises. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Webinar learning
Independent learning assignments
Weekly program
Employer connections
More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.
Exam schedules
The exam will be held during weeks 49. The resit exams will be held in accordance with Degree Regulations, weeks 50, 51.
Completion alternatives
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Allocation of time on various tasks and student work load in total 135h
Lectures 30 h
Independent study and independent learning assignments and exercises 105 h
Course has lot of independent work and need timetable.
The teacher guides weekly with material, exercises and team learning assignments.
Further information
The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 2 ECTS credits)
Evaluation scale
0-5
Assessment criteria, satisfactory (1)
Adequate 1
You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Satisfactory 2
You are familiar with the main elements of accounting legislation and standards and are able to apply them in different accounting situations. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Assessment criteria, good (3)
Good 3
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions.
Very Good 4
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions and are able to advise others in accounting-related questions.
Assessment criteria, excellent (5)
Excellent 5
You know the accounting legislation and standards comprehensively and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting comprehensively and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on complex business transactions and are able to advise others in accounting-related questions.
Qualifications
You master the basics of double-entry bookkeeping.
Further information
-
Enrollment
01.08.2022 - 25.08.2022
Timing
29.08.2022 - 21.12.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
0 - 35
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Sanna Niemi
Groups
-
HTL21S1Liiketalouden tutkinto-ohjelma (AMK)
-
HTLTALBFinancial Management-Business, Business Administration
-
HTLTALFFinancial Management-Financial, Business Administration
-
ZJA22SHAvoin AMK, lita
Objective
The object of the course
After completing the course, you will have deepened your accounting skills and are able to carry out a company's accounting tasks.
Course competences
Business competence
Ethics competence
The learning objectives of the course
During this course, you will familiarise yourself with the accounting of companies from different industry sectors. You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Content
The essential contents of the course cover the main accounting entries pertaining to financing and changes in equity, the entries pertaining to value-added tax, the accounting records of an SME, the Accounting Act and the good accounting practice.
Location and time
In classroom
Materials
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito 2021
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito, exercises 2021
Teaching methods
A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
In classroom
Independent learning assignments
Weekly program
Employer connections
More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.
Exam schedules
The exam will be held in a classroom during week 47. The resit exams will be held in accordance with Degree Regulations, weeks 48, 50.
Completion alternatives
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Allocation of time on various tasks and student work load in total 135h
Lectures 30 h
Independent study and independent learning assignments and exercises 105 h
Course has lot of independent work and need timetable.
The teacher guides weekly with material, exercises and team learning assignments.
Further information
The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 2 ECTS credits)
Evaluation scale
0-5
Assessment criteria, satisfactory (1)
Adequate 1
You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Satisfactory 2
You are familiar with the main elements of accounting legislation and standards and are able to apply them in different accounting situations. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Assessment criteria, good (3)
Good 3
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions.
Very Good 4
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions and are able to advise others in accounting-related questions.
Assessment criteria, excellent (5)
Excellent 5
You know the accounting legislation and standards comprehensively and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting comprehensively and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on complex business transactions and are able to advise others in accounting-related questions.
Qualifications
You master the basics of double-entry bookkeeping.
Further information
-
Enrollment
01.08.2022 - 25.08.2022
Timing
29.08.2022 - 21.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
0 - 35
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Sanna Niemi
Groups
-
HTLTALBFinancial Management-Business, Business Administration
-
HTLTALFFinancial Management-Financial, Business Administration
-
ZJA22SHAvoin AMK, lita
-
HTL21SIYLiiketalouden tutkinto-ohjelma (AMK)
Objective
The object of the course
After completing the course, you will have deepened your accounting skills and are able to carry out a company's accounting tasks.
Course competences
Business competence
Ethics competence
The learning objectives of the course
During this course, you will familiarise yourself with the accounting of companies from different industry sectors. You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Content
The essential contents of the course cover the main accounting entries pertaining to financing and changes in equity, the entries pertaining to value-added tax, the accounting records of an SME, the Accounting Act and the good accounting practice.
Location and time
Online Zoom, check timetable.
It is very important to participate in the commencement lecture,reviewing practices related to online education.
Materials
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito 2021
Tomperi Soile, Keskinen Virpi: Käytännön kirjanpito, exercises 2021
Teaching methods
A flipped classroom where the theoretical recording and materials to be studied before the tutorial contact. With tutorial contact we do exercises. Face-to-face learning, learning assignments made independently and in pairs. Use of bookkeeping software in simple tasks of bookkeeping and financial statements.
Webinar learning
Independent learning assignments
Weekly program
Employer connections
More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.
Exam schedules
The exam will be held during weeks 47. The resit exams will be held in accordance with Degree Regulations, weeks 48, 50.
Completion alternatives
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Allocation of time on various tasks and student work load in total 135h
Lectures 30 h
Independent study and independent learning assignments and exercises 105 h
Course has lot of independent work and need timetable.
The teacher guides weekly with material, exercises and team learning assignments.
Further information
The assessment in the course is based on the competence demonstrated in the exam (60 %, 3 ECTS credits), in independent learning assignments (40 %, 2 ECTS credits)
Evaluation scale
0-5
Assessment criteria, satisfactory (1)
Adequate 1
You know accounting legislation and standards. You understand the basic concepts of accounting. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Satisfactory 2
You are familiar with the main elements of accounting legislation and standards and are able to apply them in different accounting situations. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on regular business transactions.
Assessment criteria, good (3)
Good 3
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues. You understand the basic concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions.
Very Good 4
You know accounting legislation and standards and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on business transactions and are able to advise others in accounting-related questions.
Assessment criteria, excellent (5)
Excellent 5
You know the accounting legislation and standards comprehensively and are able to apply them in different accounting situations. You are able to analyse different accounting issues in depth and assess the impact of solutions on the company. You understand the concepts of accounting comprehensively and are able to distinguish basic accounting cases from special cases. You are able to prepare the accounts and financial statements of an SME that are based on complex business transactions and are able to advise others in accounting-related questions.
Qualifications
You master the basics of double-entry bookkeeping.
Further information
-