Professional studies

Teaching language


Type of course


Cycle/level of course


Recommended year of study


Total number of ECTS

5 cr

Competency aims

The aim of the course is to provide a detailed
overview of book-keeping, financial statements and
business taxation according to Finnish legislation.

Learning outcomes

At the end of the course the student is expected to
be able to take care of duties within book-keeping,
making financial statements and company tax issues,
under supervision or independently.

Course contents

Repetition of the fundamentals of accounting
VAT-accounting and -reports
Accrual basis
Central financial statements
Income taxation

Prerequisites and co-requisites

Passed course in Affärsredovisningens grunder or
Basic Financial Accounting

Previous course names


Additional information

Bonus points are in force until
the second re-exam.

Recommended or required reading

Soile Tomperi: Kehittyväkirjanpitotaito
Soile Tomperi: Bokföring i praktiken
Bokföringslag 3.12.1997( med ändringar)

Study activities

  • Lectures - 10 hours
  • Individual- and group instruction - 0 hours
  • Practical exercises - 33 hours
  • Project- and production work/artistic activities - 10 hours
  • Individual studies - 80 hours


  • Total workload of the course: 133 hours
  • Of which autonomous studies: 133 hours
  • Of which scheduled studies: 0 hours

Mode of Delivery

Participation in tuition

Assessment methods

  • Exams (written-, oral-, home-)
  • Demonstrations and proficiency exams

Assessment requirements

To pass the course the student should pass the
following examinations:
Examination 1 ....
Examination 2.... etc.
(examinations include written examination tests,
demonstrations and presentations, reports and
produktions, essays, and also presence at
specified occasions)

The examinations contribute to the final grade as
follows: ...


Backas Bror


Backas Bror

Group size

No limit

Assignments valid until

Until date 2015-07-31

Assessment methods

  • 2014-10-22 - Exams
  • Date will be announced later - Demonstrations and presentations

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