•   Accounting and financial management BE16EF01-3003 24.10.2022-18.12.2022  3 credits  (BE21DA-E, ...) +-
    Competence objectives of the study unit
    The student
    - knows what is meant by good accounting ethics
    - can perform basic accounting and track the cash flow of natural resources
    - knows the requirements for tax accounting
    - is aware of the entrepreneur's obligations to report and pay VAT, employer contributions and statutory insurance
    - can evaluate a company's financial statements (balance sheet and income statement) and assess the need for changes in business strategy
    - knows the overall purpose of financial management
    - can perform and evaluate various cost and revenue analyses taking into account sustainability, profitability and efficiency
    - understands the importance of using key figures in evaluating a business
    - knows how to assess and take into account risks in a business
    - can make an appropriate budget for a business
    Prerequisites
    No previous knowledge required
    Content of the study unit
    Fundamentals of accounting in legislation and applicable tax laws:
    - Accounting ethics
    - Basics of double-entry accounting
    - Notification and payment of VAT, employer performance and statutory insurance
    - The financial statements (balance sheet and income statement) related to income tax
    Fundamentals of financial management for small businesses:
    - The purpose of financial management
    - The most important methods and tools of financial control
    - Cost and revenue analyzes taking into account sustainability, profitability and efficiency
    - Important financial indicators
    - Risks with business operations
    - Exercise in budgeting and calculation
    Assessment criteria
    Failed (0)
    Oinlämnade uppgifter
    Deltagande i lektioner under 50%
    Underkänt tentamina (under 50% av möjliga poäng) (not translated)
    Further information
    På bedömningen inverkar:
    Inlämnade och godkända självständiga uppgifter
    Inlämnade och godkända gruppuppgifter
    Tentamen (not translated)
    Name of lecturer(s)

    Veronika Bäckman

    Learning material

    Enligt lärarens anvisningar (not translated)

    Learning methods

    Närundervisning (föreläsningar)
    Övningar (i klassen, hemuppgifter) (not translated)

    Objects, timing and methods of assessment

    Inlämningsuppgifter
    Deltagande i lektioner
    Tentamina (not translated)

    Teaching language

    Swedish

    Timing

    24.10.2022 - 18.12.2022

    Enrollment date range

    15.06.2022 - 23.10.2022

    Group(s)
    • BE21DA-E
    • BE21DS-E
    Responsible unit

    Faculty of Bioeconomy

    Teachers and responsibilities

    Veronika Bäckman

    Degree Programme(s)

    Degree Programme in bioeconomy

    Campus

    Ekenäs, Raseborgsvägen 9

    Assessment scale

    H-5

    Exam dates and retake possibilities

    Tentamina i slutet av perioden, två omtentamina (not translated)

    Timing and attendance

    Höst 2022, P2
    Delvis på campus i Raseborg och på distans (not translated)

    Assessment criteria
    Failed (0)

    Oinlämnade uppgifter
    Deltagande i lektioner under 50%
    Underkänt tentamina (under 50% av möjliga poäng) (not translated)

    Assessment criteria – satisfactory (1-2)

    Låga poäng i tentamina (50-70% av möjliga poäng)
    Alla uppgifter inlämnade
    Tillfredställande deltagande i lektionerna (50-70%) (not translated)

    Assessment criteria – good (3-4)

    Poäng i tentamina över 70%
    Alla uppgifter inlämnade
    Tillfredställande deltagande i lektionerna (50-70%) (not translated)

    Assessment criteria – excellent (5)

    Poäng i tentamina över 90%
    Alla uppgifter inlämnade i tid och väl utförda
    Högt (över 70%) och aktivt deltagande i lektionerna (not translated)