Anna-Lena Berglund
Tomperi Bokföring i praktiken nyaste versionen, kap 8 samt tillhörande övningsbok
Bokslutsmodell för aktiebolag, CGR-föreningen, 2016,kapitel 1 (ej 1.4), 2 och 5.
Kommunekonomin-nyckeln till ekonomisk planering. Kommunförbundet 2013. Allt utom kapitel 6.
Övrigt av läraren anvisat material (finns listat på Moodle)
Som utgångspunkt används också Tomperi: Kehittyvä kirjanpitotaito kap. 3-7. (not translated)
lectures and exercises
Assessment is based on exam and assignments.
Swedish
31.08.2020 - 01.11.2020
01.08.2020 - 30.09.2020
Faculty of Business
Anna-Lena Berglund
Degree Programme in Business Administration
Vasa, Wolffskavägen 33
0.00 credits
0.00 credits
H-5
Exams
Exercises
Assignments
To pass the course the student have to pass exams and assignments
Guest lectures
Company visit
To be agreed with students at the beginning of the course
autumn 2020
50 h contacthours
25 h preparations for contacthours
30 h assignments
30 h preparations for exams
The criteria for grade 1-2 are not met.
Students can distinguish the different types of organizations and understand similarities and differences in the accounting and financial statements. Students understand the importance of accruals and can make simple financial statements for smaller companies in Finland. Students are familiar with the procedure for changing company forms.
Students can handle the bookkeeping and prepare financial statements for entrepreneurs, partnerships, limited liability companies, cooperatives, housing corporations, associations and foundations, and are familiar with the characteristics of the public finance administration. Students can perform simpler accruals and plan financial statements for entrepreneurs, partnerships, limited liability companies, cooperatives, housing corporations, associations and foundations with the application of current legislation. Students can account for the procedure when changing company form from an administrative and business perspective.
Students can independently manage the bookkeeping and the financial statements for entrepreneurs, partnerships, limited liability companies, cooperatives, housing corporations, associations and foundations, and are familiar with the characteristics of public finance management.
Students can independently execute accruals and plan financial statements for entrepreneurs, partnerships, limited liability companies, cooperatives, housing corporations, associations and foundations with the application of current legislation. Students can independently interpret a financial statement from the public sector
Students can carry out a change of company form and justify arguing when the different types of companies are suitable from an administrative and business perspective.