Advanced Course in Accounting (3 cr)
Code: LL10052-3002
General information
Enrollment
01.10.2024 - 31.10.2024
Timing
07.01.2025 - 02.03.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
30 - 60
Degree programmes
- Degree Programme in Business Economics
Teachers
- Aini Simola
Teacher in charge
Aini Simola
Groups
-
LLNS22TBBA, Business Economics, Full-time studies, Fall, 2022, financial management
-
LLNS22BBA, Business Economics, Full-time studies, Fall, 2022
-
LLAS22BBA, Business Economics, Blended learning, Fall, 2022
Objective
To deepen the student's understanding and practical application skills, in specific aspects of national accounting and financial reporting. Upon completion of the course, the student will be able to solve specific accounting problems and apply his/her knowledge to demanding tasks in the field of financial management.
Content
Topical subjects that change from year to year, as well as more permanent themes, including at least:
- Accrual and valuation rules in accounting,
- Accounting treatment and amortisation, including periodicity and valuation adjustments, and the challenges of preparing financial statements for small and micro-enterprises (notes to the financial statements),
- Changes in the equity of a limited company.
In addition, the current topics are influenced by, for example, updates to the Accounting Standards Board's general guidance and new pronouncements.
Evaluation scale
H-5