•   Financial management and accounting BE22FE10-3003 28.10.2024-02.01.2025  6 credits  (ÖH23FLEX-BES, ...) +-
    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%
    Oinlämnade eller icke godkända obligatoriska 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)

    Christel Holmlund-Norrén

    Learning material

    Enligt lärarens anvisningar (not translated)

    Learning methods

    När- och distansundervisning
    Inlämningsuppgifter
    Tentamen (not translated)

    Objects, timing and methods of assessment

    Tentamen bedöms med vitsord
    Obligatoriska uppgifter GK/UK (not translated)

    Teaching language

    Swedish

    Timing

    28.10.2024 - 02.01.2025

    Enrollment date range

    15.06.2024 - 03.11.2024

    Group(s)
    • ÖH23FLEX-BES
    • ÖH24BEA-FLEX-V
    • ÖH24BES-FLEX-V
    • ÖH23FLEX-BEA
    Responsible unit

    Faculty of Bioeconomy

    Teachers and responsibilities

    Christel Holmlund-Norrén, 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

    Hösttermin 2024 - vårtermin 2025, P2-P3, campus Vasa och distans via Teams (not translated)

    Student's schedule and workload

    Närundervisning och tentamen: ca 20%
    Inlämningsuppgifter: ca 30%
    Egna studier (förberedelse för tentamen): ca 50% (not translated)

    Assessment criteria
    Failed (0)

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

    Assessment criteria – satisfactory (1-2)

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

    Assessment criteria – good (3-4)

    Antal poäng i tentamen 70-90%
    Obligatoriska uppgifter inlämnade i tid och godkända (not translated)

    Assessment criteria – excellent (5)

    Antal poäng i tentamen 90-100%
    Obligatoriska uppgifter inlämnade i tid och godkända (not translated)