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
• Business administration 2023 - Management accounting

2 (2023-10-23 to 2023-12-31)

Swedish

Optional

First

2

5 cr

In this study unit the focus lies on the following
competencies:

Learning and career-oriented competency
Factbased decision-making

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

Upon completion of this study unit:

You are able to set up the financial statements
for a company at the end of the year. (Skills)

You have knowledge of the basic principles of
Finnish corporate tax. (Knowledge)

You have an insight in auditors work. (Approach)

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

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-)

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 (31 students enrolled)

12 months after course has ended

2023-10-09 to 2023-10-23

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