AB-3-002 (0) - Financial Statements

• Business administration 2014 (logistics) - Management accounting
• Business administration 2014 (marketing) - Management accounting
• Business administration 2014 (tourism) - Management accounting
• Business administration 2015 (logistics) - Management accounting
• Business administration 2015 (marketing) - Management accounting
• Business administration 2015 (tourism) - Management accounting
• Business administration 2016 (logistics) - Management accounting
• Business administration 2016 (marketing) - Management accounting
• Business administration 2016 (tourism) - Management accounting
• Business administration 2017 (logistics) - Management accounting
• Business administration 2017 (marketing) - Management accounting
• Business administration 2017 (tourism) - Management accounting
• Business administration 2018 (logistics) - Management accounting
• Business administration 2018 (marketing) - Management accounting
• Business administration 2018 (tourism) - Management accounting
• Business administration 2019 - Management accounting
• Business administration 2020 - Management accounting
• Business administration 2021 - Management accounting
• Business administration 2022 - Management accounting

2 (2022-10-24 to 2022-12-31)

Swedish

Optional

First

2

5 cr

Within this study unit we will focus on the
following competencies:
The student has detailed knowledge of the
contents and structure of financial statements
as well as understanding how to analyze and
draw conclusions based on these. Understanding
the role of tax issues in this respect
according to Finnish laws is also a aim of the
course.
These competencies support the following
Sustainable Development Goals (SDG): 1,4 5 8 9 10
16 and 17

Within this study unit we will focus on the
following competencies:
Competence in sustainability

SDG´s in focus:
#1 NO POVERTY
#4 QUALITY EDUCATION
#5 GENDER EQUALITY
#8 DECENT WORK AND ECONOMIC GROWTH
#9 INDUSTRY, INNOVATION AND INFRASTRUCTURE
#10 REDUCED INEQUALITIES
#16 PEACE, JUSTICE AND STRONG INSTITUTIONS
#17 PARTNERSHIPS FOR THE GOALS
Learning outcomes
Once you have completed this study unit you will

- be able to set up the financial statements for a
company at the end of the year (skill)
- knowledge of the basic principles of Finnish
corporate tax (knowledge)
- an insight in auditors work (attitude)

The main financial statements are covered in
detail:
Income Statement
Balance Sheet
Cash Flow analysis
Tax issues are covered in a Finnish perspective

Finnish Financial Accounting or equivalent

none

Soile Tomperi: Kehittyväkirjanpitotaito
Soile Tomperi: Bokföring i praktiken
Bokföringslag 3.12.1997Korkeamäki, Ari-
Matti:Tilintarkastuksen perusteet.WSOY, 2008.
Handed information.

• Lectures - 10 hours
• Practical exercises - 35 hours
• Small-group work - 20 hours
• Individual studies - 50 hours
• Internet-based studies - 20 hours

• Total workload of the course: 135 hours
• Of which autonomous studies: 135 hours
• Of which scheduled studies: 0 hours

Participation in tuition

• Exams (written-, oral-, home-)

Information will be given at the introduction
and on Itslearning.
To pass the course the student should pass:
final exam (50 p), mandatory assignments
(30 p), groupwork (20 p) and a company visit. To
pass the course the student needs 50 %
of total points.

Puukko Linda

Puukko Linda

https://arcada.itslearning.com/ External link

No limit (14 students enrolled)

12 months after course has ended

2022-10-10 to 2022-10-20

• Date of examination will be announced later - Exams
• Date will be announced later - Other assignments