Financial AccountingLaajuus (5 cr)
Course unit code: HIBA1100
General information
- Credits
- 5 cr
- Teaching language
- English
Objective
The student also understands the basic accounting concepts and characteristics.
He/she is able to book counting transactions and prepare financial statements of income statement, balance sheet and cash-flow statement. He/she is also able to interpret data from theses financial statements.
Content
Balance sheet, income statement, cash-flow statement, double-entries, trial balance, basic accounting principles, basic structure of bookkeeping records, and interpretation of financial statements
Qualifications
Computing skills
Assessment criteria, satisfactory (1)
o excellent (5)
o good (3-4)
o satisfactory (1-2)