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Basics of Financial AccountingLaajuus (5 cr)

Code: FEK22FFO03

Credits

5 op

Objective

The student:
- is aware of the statutory requirements for accounting and financial statements
- knows how to post basic financial transactions
- knows basic accounting reports and can use them
- knows the structure of financial statements

Content

- basic concepts in financial accounting
- basic accruals; inventory change, depreciation
- using an accounting system
- handling of VAT in accounting
- journal, ledger, income statement, balance sheet

Qualifications

none

Enrollment

15.06.2024 - 07.01.2025

Timing

07.01.2025 - 06.04.2025

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business

Campus

Vasa, Wolffskavägen 33

Teaching languages
  • Svenska
Teachers
  • Anna-Lena Berglund
Teacher in charge

Anna-Lena Berglund

Scheduling groups
  • Group A (Size: 40. Open UAS: 0.)
  • Group B (Size: 40. Open UAS: 0.)
Groups
  • FEK24D-V
    Tradenom (YH), h24, dagstudier, Vasa
Small groups
  • Group A
  • Group B

Objective

The student:
- is aware of the statutory requirements for accounting and financial statements
- knows how to post basic financial transactions
- knows basic accounting reports and can use them
- knows the structure of financial statements

Content

- basic concepts in financial accounting
- basic accruals; inventory change, depreciation
- using an accounting system
- handling of VAT in accounting
- journal, ledger, income statement, balance sheet

Evaluation scale

H-5

Qualifications

none

Enrollment

15.06.2024 - 22.10.2024

Timing

01.11.2024 - 31.01.2025

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business

Teaching languages
  • Svenska
Teachers
  • Cilla Salo
Groups
  • ÖH23FEK-FLEX
    Öppna YH, Flexibelt till tradenom
  • INF23F-Å
    Tradenom (YH), informationsbehandling, 2023
  • INF24F-Å
    Tradenom (YH), informationsbehandling, 2024

Objective

The student:
- is aware of the statutory requirements for accounting and financial statements
- knows how to post basic financial transactions
- knows basic accounting reports and can use them
- knows the structure of financial statements

Content

- basic concepts in financial accounting
- basic accruals; inventory change, depreciation
- using an accounting system
- handling of VAT in accounting
- journal, ledger, income statement, balance sheet

Evaluation scale

H-5

Qualifications

none

Enrollment

01.12.2023 - 07.01.2024

Timing

08.01.2024 - 31.03.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business

Teaching languages
  • Svenska
Degree programmes
  • Degree Programme in Business Administration
Teachers
  • Anna-Lena Berglund
Scheduling groups
  • Group A (Size: 40. Open UAS: 0.)
  • Group B (Size: 40. Open UAS: 0.)
Groups
  • FEK23D-V
    Tradenom (YH), h23, dagstudier, Vasa
Small groups
  • Group A
  • Group B

Objective

The student:
- is aware of the statutory requirements for accounting and financial statements
- knows how to post basic financial transactions
- knows basic accounting reports and can use them
- knows the structure of financial statements

Content

- basic concepts in financial accounting
- basic accruals; inventory change, depreciation
- using an accounting system
- handling of VAT in accounting
- journal, ledger, income statement, balance sheet

Evaluation scale

H-5

Qualifications

none

Enrollment

01.12.2022 - 09.01.2023

Timing

09.01.2023 - 15.05.2023

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business

Teaching languages
  • Svenska
Degree programmes
  • Degree Programme in Business Administration
Teachers
  • Anna-Lena Berglund
Teacher in charge

Anna-Lena Berglund

Scheduling groups
  • Group A (Size: 25. Open UAS: 0.)
  • Group B (Size: 25. Open UAS: 0.)
Groups
  • ÖH22FEK-LED-V
    Öppna yh, företagsekonomi ledstudier, Vasa
  • FEK22D-V
    Tradenom (YH), h22, dagstudier, Vasa
Small groups
  • Group A
  • Group B

Objective

The student:
- is aware of the statutory requirements for accounting and financial statements
- knows how to post basic financial transactions
- knows basic accounting reports and can use them
- knows the structure of financial statements

Content

- basic concepts in financial accounting
- basic accruals; inventory change, depreciation
- using an accounting system
- handling of VAT in accounting
- journal, ledger, income statement, balance sheet

Evaluation scale

H-5

Qualifications

none