Cilla Salo
Tomperi, Soile: Bokföring i praktiken nyaste versionen, chapter 8 + training book
Bokslutsmodell för aktiebolag, CGR-föreningen, 2016, Chapter 1 (not 1.4), 2 and 5.
Kommunekonomin - Nyckeln till ekonomisk planering. Kommunförbundet 2013. All other chapters but not chapter 6.
Including instructions on Moodle from the teacher.
Lectures according to Tomperi, Soile (2019 or later): Kehittyvä kirjanpitotaito chapters 3-7.
Online lectures
Exercises in different forms
Assessment is based on exam and assignments.
Swedish
09.01.2023 - 21.05.2023
01.12.2022 - 09.01.2023
Faculty of Business
Cilla Salo
Degree Programme in Business Administration
H-5
Two exams
Exercises
Assignments
To pass the course the students have to pass exams as well as the assignments.
Guest lectures
To be agreed with students at the beginning of the course.
Official re-examination dates 2023.
Exam 1:
To be agreed with students at the beginning of the course.
Exam 2:
To be agreed with students at the beginning of the course.
Spring 2023, Vasa
In total 135 working hours.
52 h education with lectures, exercises and exams
19 h preparations for lectures
34 h assignments
30 h preparations for exams
The criteria for grade 1-2 are not met.
Students can distinguish between different types of company forms and understand similarities and differences in accounting and financial statements between them.
Students understand the meaning of accruals and can prepare simpler financial statements for smaller companies in Finland.
Students are familiar with the procedure of changing company form.
Students can handle accounting and prepare financial statements for sole proprietors, partnerships, limited liability companies, cooperatives, non-profit organizations, and other business forms. They should also be familiar with the characteristics that characterize public financial management.
Students can perform simpler accruals and the financial planning for different company forms with the application of current Finnish legislation.
Students can describe the procedure for changing company form both from an administrative and business perspective.
Students can independently handle accounting and prepare financial statements for sole proprietors, partnerships, limited liability companies, cooperatives, non-profit organizations, and other business forms. They should also be very familiar with the characteristics that characterize public financial management.
Students can independently perform accruals and the financial planning for different company forms with the application of current Finnish legislation.
Students can carry out a change of company form and argue for when the various company forms are suitable from an administrative and business perspective.