The course takes place in period

1 (2019-08-01 to 2019-10-27)


Professional studies

Teaching language


Type of course


Cycle/level of course


Recommended year of study


Total number of ECTS

5 cr

Competency aims

After the course the student should understand
accounting concepts, the accounting cycle,
and be able to use accounting information in
business decisions; as well as to draw up the
financial accounting statements of a small

Learning outcomes

After completing the course the students should
understand the financial accounting cycle,
understand the various principles of
accounting, be able to draw up an income
statement, and a balance sheet. The students
gain understanding of financial
accounting data and the use of such data.

Course contents

Financial accounting and its key-

The Income statement, Balance sheet, the
statement of stockholders equity, the cash flow
statement, the
process of creating them.
The use of financial accounting data. Analyzing
accounting data.

Prerequisites and co-requisites

Introduction to Financial Management or
corresponding competence

Previous course names


Additional information

Additional information will be given during the

Students must pass the course examination with
minimum of 50/100 points to pass the course.

The re examinations will be in November and
December. Exact dates will be provided later.

Assignments will be an integral part of the
course work.

Recommended or required reading

Horngren et al. Financial & Managerial Accounting.

More material will be distributed during the

Study activities

  • Lectures - 40 hours
  • Practical exercises - 15 hours
  • Project- and production work/artistic activities - 0 hours
  • Individual studies - 75 hours


  • Total workload of the course: 130 hours
  • Of which autonomous studies: 130 hours
  • Of which scheduled studies: 0 hours

Mode of Delivery

Participation in tuition

Assessment methods

Exams (written-, oral-, home-)

Assessment requirements

To pass the course the student should receive at
least 50 points from the following activities:
Written exam: 50 points
Assignment 1: 10 points
Assignment 2: 20 points
Assignment 3: 20 points
No assignments handed in late will be graded.
Attendance at the lectures is recommended but is
not obligatory.

Those wishing to attend the course need to be present during the first lecture.


Puukko Linda


Puukko Linda

Group size

No limit (80 students enrolled)

Assignments valid until

12 months after course has ended

The timetable of the course

The time table of the course is provisional and
is subject to change, as is the lecture room
which can change with short notice

The re-examinations will be in October and

Course enrolment period

2019-03-18 to 2019-07-31

Assessment methods

2019-10-24 - Exams

Room reservations
Date Time Room Title Description Organizer
2019-09-03 12:45 - 14:15 D4107-08 Financial Accounting Puukko Linda
2019-09-05 10:15 - 11:45 D4106 Financial Accounting Puukko Linda
2019-09-10 12:45 - 14:00 D4106 Financial Accounting Puukko Linda
2019-09-12 12:45 - 14:15 D4107-08 Financial Accounting Puukko Linda
2019-09-24 12:45 - 14:15 D4107-08 Financial Accounting Puukko Linda
2019-09-26 12:45 - 14:15 D4107-08 Financial Accounting Puukko Linda
2019-10-08 09:00 - 11:30 D4106 Financial Accounting Puukko Linda
2019-10-10 12:45 - 14:15 D4107-08 Financial Accounting: Guest lecture Puukko Linda
2019-10-24 09:30 - 12:00 E385 Financial Accounting Genberg Camilla
2019-10-24 09:30 - 12:00 E383 Financial Accounting: EXAM Puukko Linda
2019-11-12 10:00 - 11:45 E385 Financial Accounting: Re-exam I Re-exam 1 Puukko Linda
2019-12-10 14:15 - 15:45 E385 Financial Accounting: Re-exam II Puukko Linda

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