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Basics of Financial Accounting (5 cr)

Code: FEK22FFO03-3004

General information


Enrollment

01.12.2023 - 07.01.2024

Timing

08.01.2024 - 31.03.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business

Teaching languages

  • Svenska

Degree programmes

  • Degree Programme in Business Administration

Teachers

  • Anna-Lena Berglund

Scheduling groups

  • Group A (Size: 40. Open UAS: 0.)
  • Group B (Size: 40. Open UAS: 0.)

Groups

  • FEK23D-V
    Tradenom (YH), h23, dagstudier, Vasa

Small groups

  • Group A
  • Group B

Objective

The student:
- is aware of the statutory requirements for accounting and financial statements
- knows how to post basic financial transactions
- knows basic accounting reports and can use them
- knows the structure of financial statements

Content

- basic concepts in financial accounting
- basic accruals; inventory change, depreciation
- using an accounting system
- handling of VAT in accounting
- journal, ledger, income statement, balance sheet

Evaluation scale

H-5

Qualifications

none