Professional studies

Teaching language


Type of course


Recommended year of study


Total number of ECTS

5 cr

Competency aims

The aim of the course is to give thorough knowledge in accounting and financial statements in small and medium enterprises

Learning outcomes

At the end of the course the student is expected to be able to

  • manage accounting in small and medium enterprises
  • make financial statements in accordance with existing rules
  • analyze financial statements and draw conclusions of the analysis

Course contents

Repetition of basics of business accounting
Accounting and reporting for VAT
Accounting documents and EDP
Accrual accounting
Financial reports

Prerequisites and co-requisites

Basics of business accounting

Recommended or required reading

Soile Tomperi: Kehittyvä kirjanpitotaito, 2007,ISBN 951-37-4917-0, or newer editation
Soile Tomperi: Bokföring i praktiken, Övningsbok
Bokföringslag 3.12.1997
Bokföringsnämndens rekommendationer

Study activities

  • Lectures - 40 hours
  • Exercise based learning - 40 hours
  • Individual studies - 53 hours


  • Total workload of the course: 133 hours
  • Of which autonomous studies: 53 hours
  • Of which scheduled studies: 80 hours

Mode of Delivery

Participation in tuition

Assessment methods



Backas Bror


Backas Bror

Group size

No limit

Assignments valid until

Until date 2011-08-25

Assessment methods

2010-10-22 - Exams

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