Investment AccountingLaajuus (3 cr)
Code: II10038
Credits
3 op
Teaching language
- English
Responsible person
- Pertti Laitinen
Enrollment
01.04.2025 - 30.04.2025
Timing
25.08.2025 - 19.12.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Bachelor of Engineering, Industrial Management
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- English
Seats
20 - 40
Degree programmes
- Degree Programme in Industrial Management
Teachers
- Pertti Laitinen
Teacher in charge
Pertti Laitinen
Groups
-
IINS23Bachelor of Engineering, Industrial Management, Full-time Studies, Fall, 2023
Materials
Modern Industrial Management, Engwall
Teaching methods
On this course you will learn about capital investments and investment analysis. Differentiating between project and period issues. Understanding the time value of money concept and opportunity costs. Applying the net present-value (NPV) and the internal -rate - of return (IRR) method. Understanding the value of sensitivity analysis in capital budgeting. Identifying relevant cash flows used in discounting. Applying the payback method and the accounting rate-of - return (ARR) method. Assessing capital budgeting project management issues. Identifying the impact of tax and inflation on investment cash flows. Distinguishing between the real rate of return and the nominal rate of return and recognise risk in investment decisions. Understanding the assumptions made by the NPV and the IRR methods.
Evaluation scale
H-5
Enrollment
01.04.2024 - 30.04.2024
Timing
26.08.2024 - 20.12.2024
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Bachelor of Engineering, Industrial Management
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- English
Seats
20 - 40
Degree programmes
- Degree Programme in Industrial Management
Teachers
- Pertti Laitinen
Teacher in charge
Pertti Laitinen
Groups
-
IINS22Bachelor of Engineering, Industrial Management, Full-time Studies, Fall, 2022
Materials
Modern Industrial Management, Engwall, Karlson, Akhbari. Cost accounting, Horngren datar, Foster. Materials in course Moodle.
Teaching methods
The course includes budgeting and responsibility accounting calculations and analysis. We also look into planning capital investments and their budgeting. Financial statement analysis and ratio analysis are also covered.
Evaluation scale
H-5
Assessment methods and criteria
Course tasks and exam.