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Basics of Financial Accounting (5 cr)

Code: FEK23ÅAU02-3002

General information


Enrollment

02.12.2024 - 09.01.2025

Timing

07.01.2025 - 27.04.2025

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business

Campus

Åbo, Henriksgatan 7

Teaching languages

  • Svenska

Degree programmes

  • Degree Programme in Business Administration

Teachers

  • Marika Nygårdas
  • Timo Kerke

Teacher in charge

Maria Westerlund

Groups

  • FEK24D-Å
    Tradenom (YH), h24, dagstudier, Åbo

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