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Basics of Business Economics (5 cr)

Code: LL10006-3007

General information


Enrollment
15.08.2025 - 30.09.2025
Registration for introductions has not started yet. Registration starts :startDate
Timing
18.08.2025 - 30.11.2025
The implementation has not yet started.
Number of ECTS credits allocated
5 cr
Local portion
5 cr
Mode of delivery
Contact learning
Unit
Tradenomikoulutus / Liiketalous (LL)
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
Finnish
Seats
20 - 90
Degree programmes
Degree Programme in Business Economics
Teachers
Aini Simola
Teacher in charge
Aini Simola
Groups
LLNS25
BBA, Business Economics, Full-time studies, Fall, 2025
Course
LL10006

Evaluation scale

H-5

Objective

Student understands:
- The financial processes of a company and how they work
- The role of financial management in the company's operations,
- The role of the company and its functions and the role of the company's business processes.

Students will be able to:
- Accounting basics, standard accounting entries, monthly VAT calculation and prepare a profit and loss account and balance sheet for a small business,
- The basics of taxation and the calculation of taxable income,
- How to analyse the financial situation of a business using the most common ratios.

Content

Basics of external accounting:
- The role of financial management in business and basic financial concepts
- basic logic of double-entry bookkeeping,
- VAT basics
- depreciation and inventory change
- the profit and loss account and balance sheet and the financial statements as a whole
- tax procedure and calculation of taxable income for the different types of companies

Location and time

Oppitunnit elo-marraskuussa, marraskuun viikolla 48 TENTTI koululla.

Materials

Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi, Edita, v.2021 tai uudempi painos

Teaching methods

Lähiopetusta kampuksella elokuu - marraskuu ajalla. Tunneilla luennot ja harjoitustehtävät sekä itsenäistä opiskelua. Kurssin lopussa koululla tehtävä tentti viikolla 48.

Exam schedules

Tentti viikolla 48. Uusinta mahdollisuus viikolla 50.

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