•   Introduction to Budgeting and Accounting for Social Welfare Students VAL23038-3002 01.01.2025-31.12.2025  5 credits +-
    Competence objectives of the study unit
    The student
    - Knows the role of budgeting and accounting in activities in the social area, with an emphasis on welfare areas and municipalities and the third sector
    - Knows basic concepts in budgeting, accounting and bookkeeping
    - Has basic knowledge of how budgeting, accounting and bookkeeping are carried out
    Prerequisites
    No former knowledge
    Content of the study unit
    - Finance and budget within municipalities and welfare areas, as well as the third sector
    - General principles for budgeting and accounting
    - Bookkeeping within municipalities and welfare areas, as well as the third sector
    Assessment criteria
    Failed (0)
    The student lacks sufficient understanding of the subject and central concepts
    Assessment criteria – satisfactory (1-2)
    The student demonstrates superficial understanding of the subject and of central concepts
    Assessment criteria – good (3-4)
    The student demonstrates a good understanding of the subject and of central concepts.
    Assessment criteria – excellent (5)
    The student demonstrates a good understanding of the subject and of central concepts, and is able to understand budgeting and accounting as a process and in relation to the upcoming profession
    Name of lecturer(s)

    Ralf Lillbacka

    Learning material

    Christian Ax, Christer Johansson & Håkan Kullvén. 2009. Den nya ekonomistyrningen. Liber. 4:e upplagan, sida 201-332.
    Anders Pihlsgård & Håkan Martinsson. 2020. Ekonomi för yrkeshögskolan. Studentlitteratur. Del III, sida 137-196.
    Soile Tomperi & Virpi Keskinen. 2013. Bokföring i praktiken. Helsingfors: Utbildningsstyrelsen
    Legislation
    Web pages of ministries and other government agencies
    As well as other material assigned by the examiner

    Learning methods

    Self-study.
    The course structure and detailed instructions are available on Moodle.

    Teaching language

    Swedish

    Timing

    01.01.2025 - 31.12.2025

    Enrollment date range

    02.12.2024 - 30.11.2025

    Teachers and responsibilities

    Ralf Lillbacka

    Degree Programme(s)

    Degree Programme in Social Services

    RDI share

    0.00 credits

    Share of online studies

    0.00 credits

    Assessment scale

    H-5

    Exam dates and retake possibilities

    Within 2024

    Timing and attendance

    January 2 - December 31, 2025
    The course is carried out as a distance course according to your own timetable.

    Student's schedule and workload

    27 h per credit: 135 hours in total

    Assessment criteria
    Failed (0)

    The student lacks sufficient understanding of the subject and central concepts

    Assessment criteria – satisfactory (1-2)

    The student demonstrates superficial understanding of the subject and of central concepts

    Assessment criteria – good (3-4)

    The student demonstrates a good understanding of the subject and of central concepts.

    Assessment criteria – excellent (5)

    The student demonstrates a good understanding of the subject and of central concepts, and is able to understand budgeting and accounting as a process and in relation to the upcoming profession