Study Guide

Objective

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

Content

- 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

Location and time

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

Materials

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

Teaching methods

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

Exam schedules

Within 2024

Student workload

27 h per credit: 135 hours in total

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

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

Assessment criteria, good (3)

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

Assessment criteria, fail (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

Qualifications

No former knowledge