•   Financial management and accounting BE22FE10-3002 28.10.2024-28.02.2025  6 credits  (BE23DS-E, ...) +-
    Competence objectives of the study unit
    The student:
    -is familiar with the overall purpose of financial management
    -is familiar with the most important legislation regarding accounting and financial management
    -knows the meaning of good accounting ethics
    -is familiar with the basics of single-entry and double-entry bookkeeping
    -is familiar with different types of taxing
    -is familiar with the requirements for tax accounting and tax declaration
    -is familiar with risk management in companies
    -can draw up an appropriate budget for a business
    Prerequisites
    No prerequisites
    Content of the study unit
    Basics of accounting according to the Accounting Act and current tax laws:
    - Ethics of Accounting
    - Basics of double-entry accounting
    - Notification and payment of VAT, employer performance and statutory insurance
    - The financial statements (balance sheet and profit and loss statement) related to income taxation
    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 in business operations
    - Exercise in budgeting and calculation
    The course is based on several of the global sustainability goals, mainly the goal of decent work and economic growth
    Assessment criteria
    Failed (0)
    Antal poäng i tentamen under 50%
    Deltagande i lektioner under 50%
    Oinlämnade eller icke godkända uppgifter (not translated)
    Assessment criteria – satisfactory (1-2)
    Students fulfill the objectives of the course, and in the relevant course-making compulsory elements, at a satisfactory level.
    Assessment criteria – good (3-4)
    Students fulfill the objectives of the course, and in the relevant course-making compulsory elements, at a good level.
    Assessment criteria – excellent (5)
    Students fulfill the objectives of the course, and in the relevant course-making compulsory elements, at a excellent level.
    Name of lecturer(s)

    Veronika Bäckman

    Learning material

    Enligt lärarens anvisningar (not translated)

    Learning methods

    Närundervisning
    Inlämningsuppgifter
    Tentamina (not translated)

    Objects, timing and methods of assessment

    Deltagande i lektioner
    Inlämningsuppgifter GK/UK
    Tentamen bedöms med vitsord (not translated)

    Teaching language

    Swedish

    Timing

    28.10.2024 - 28.02.2025

    Enrollment date range

    15.06.2024 - 27.10.2024

    Group(s)
    • BE23DS-E
    • BE23DA-E
    Responsible unit

    Faculty of Bioeconomy

    Teachers and responsibilities

    Veronika Bäckman

    Degree Programme(s)

    Degree Programme in bioeconomy

    RDI share

    0.00 credits

    Share of online studies

    0.00 credits

    Assessment scale

    H-5

    Exam dates and retake possibilities

    Mellantentamen i slutet av P2
    Sluttentamen i slutet av P3 (not translated)

    Timing and attendance

    Höst 2024-vår 2025, P2-P3, campus Raseborg (not translated)

    Assessment criteria
    Failed (0)

    Antal poäng i tentamen under 50%
    Deltagande i lektioner under 50%
    Oinlämnade eller icke godkända uppgifter (not translated)

    Assessment criteria – satisfactory (1-2)

    Antal poäng i tentamen 50-70%
    Deltagande i lektioner åtminstone 50%
    Sen inlämnade uppgifter men godkända (not translated)

    Assessment criteria – good (3-4)

    Antal poäng i tentamen 70-90%
    Deltagande i de flesta lektioner
    Uppgifter inlämnade i tid och godkända (not translated)

    Assessment criteria – excellent (5)

    Antal poäng i tentamen 90-100%
    Aktivt deltagande i de flesta lektioner
    Uppgifter inlämnade i tid och godkända (not translated)