Basics of Financial Accounting (5 cr)
Code: FEK23ÅAU02-3003
General information
Enrollment
02.12.2025 - 12.01.2026
Timing
01.01.2026 - 30.04.2026
Number of ECTS credits allocated
5 cr
Mode of delivery
Contact teaching
Teaching languages
- Svenska
Teachers
- Timo Kerke
- Marika Nygårdas
Groups
-
FEK25D-ÅTradenom (YH), h25, 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