Business Accounting and Finance (5 cr)
Code: LTP7036-3002
General information
- Enrollment
- 01.04.2021 - 30.04.2020
- Registration for the implementation has ended.
- Timing
- 01.06.2021 - 31.07.2021
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Distance learning
- Unit
- Tradenomikoulutus / Liiketalous (LL)
- Campus
- Wärtsilä Campus Karjalankatu 3
- Teaching languages
- Finnish
- Seats
- 20 - 50
- Degree programmes
- Degree Programme in Business Economics
Evaluation scale
H-5
Objective
You understand the basics of planning, managing and controlling the finances of a company, as well as the basics of corporate finance and taxation. You will also be able to use experts in planning and managing the financial affairs of the company. You will be able to set goals for the financial development of the company, to manage the business according to them and to monitor the achievement of the goals.
Content
You understand the basics of planning, managing and controlling the finances of a business, as well as the basics of accounting, VAT, business taxation and business finance. The course also provides the skills to use experts in planning and managing the financial affairs of a business. You will be able to set objectives for the financial development of the company, to manage the business according to these objectives and to monitor the achievement of the objectives.
Key content:
- Key principles and basic concepts of financial management.
- Basic principles and fundamentals of business management.
- Pricing of products and services
- Accounting, financial planning, control and monitoring.
- Basics of the Finnish tax system, business taxation and VAT.
- Financial planning of a business.
Materials
Kirjallisuus:
Kannattavuus, hinnoittelu, kirjanpito ja verotus:
• Jormakka Raija, Koivusalo Kaija, Lappalainen Jaana, Niskanen Mervi. (2015) Laskentatoimi.
• Eskola Anne, Mäntysaari Anne. (2007) Talousosaamisen perusteet.
Kirjanpidon perusteet:
• Hirvonen Päivi, Nikula Antti-Pekka. (2008) Taloushallinnon perusteet.
• Pia Tuomi-Sorjonen, Päivi Kosonen. (2015) Tilikausi.
• Tomperi Soile. (2019) Käytännön kirjanpito.
Verotus:
• Tomperi Soile. (2019) Yritysverotus ja tilinpäätössuunnittelu. Mahdollisimman uusi painos verotusmuutosten vuoksi.
Teaching methods
Opetus koostuu kuudesta osa-alueesta:
1. Orientaatio
2. Kannattavuus ja sen seuranta
3. Hinnoittelun perusteet
4. Ulkoinen laskenta ja sen järjestäminen
5. Verotus
6. Rahoitus
Opintojakso on virtuaalinen ja omassa aikataulussa opiskeltavissa ajanjaksolla 1.6.2021 - 31.7.2021. Jokainen osio sisältää aiheeseen liittyvän luentomateriaalin, luentotallenteen ja tehtävät. Eri osioihin sisältyy osaamista testaavia Moodle-tenttejä. Opintojakso arvioidaan 31.7.2021 mennessä palautettavan oppimistehtävän perusteella.