Opetussuunnitelmat

Opetussuunnitelma
Osaamisalueet
Arviointikehikko
Tietoa koulutuksesta

Description


KB00DM99 Orientation to Accounting (5 cr)
Prerequisites Not applicable
Objectives Students will be able to know the basic concepts and principles accounting and use accounting information in different decision-making processes. Students will be able to draw up simple financial statements for a business, explain the basic information conveyed by the financial statements, and perform a basic analysis with techniques of financial analysis. Studentsis are able to use Excel spreadsheet software.
Content The study contents:
1) Basic accounting principles and concepts.
2) Double entry, the accounting equation and balance sheets.
3) Income statements.
4) Cash flow statements, changes in equity statements and interrelationship between the four statements.
5) Using Excel spreadsheet software.
Recommended optional programme components If necessary, the student advisor will recommend optional programme components for each student based on their individual study plan.
Accomplishment methods Not applicable
Execution methods Not applicable
Materials Not applicable
Literature Not applicable
Evaluation Criteria 0-5
Evaluation Criteria satisfactory (1-2)
The student knows the key accounting concepts; he/she knows the basic elements in the financial statements of a company; he/she knows the key financial numbers of a company in its business performance; he/she can use excel for basic calculations.

good (3-4)
The student knows the key accounting concepts well and can explain how they are used; he/she has a general view of the subject matter; he/she knows how the financial statements of a company are constructed and interpreted to some extent; he/she can basically evaluate a business performance to some extent; he/she can use excel well for accounting calculations.

excellent (5)
The student knows and understand the key accounting concepts well and can explain how they are used and their impacts on businesses; he/she has general view of the subject matter; he/she knows very well how the fiancial statements of a compamy are constructed and inpterpreted; he/she can evaluate a business performance professionally ; he/she can use preofessionally excel for accounting calculations.
Assessment Frameworks Not applicable
Further Information Not applicable
Responsible persons Not applicable
Links Not applicable

Implementations


Show old implementations
  • 11.03.2024 - 05.05.2024 (KB00DM99-3002 | DIB23SP)
  • 10.03.2025 - 12.05.2025 (KB00DM99-3003 | DIB24SP)
20.5.2024 10:44:32