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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
  • IINS23
    Bachelor 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
  • IINS22
    Bachelor 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.