Managerial and Financial Accounting (TUOLC0088), 5 op

Basic information

Course name:	Managerial and Financial Accounting Managerial and Financial Accounting
Course Winha code:	TUOLC0088
Kurre acronym:	MFA
Credits:	5
Type and level of course:	Basic studies
Year of study, semester or study period:	3.year
Implementation:	3.period, 4.period, Not defined
Semester:	0708
Language of tuition:	English
Teacher:	Heikki Salparanta
Final assessment:	Grading scale (0-5)

Descriptions

Prerequisites

Course contents (core content level)

Core issues of the course cover the crutial main points of managerial accounting:
- Marginal costing
- Absorption costing
- Investments
- Nature of profit and loss account and Balance sheet

Course contents (additional)

- Ratio analysis of basic economic parameters

Core content level learning outcomes (knowledge and understanding)

Student will know the terms used in managerial an financial accounting. He/she will also be able to perform computations in the area concerned and make adequate judgements required.
Understanding of accounting principles.
Analyzing of profitability.
Finansing of investments and finansial investment comparisons.

Core content level learning outcomes (skills)

In addition to the knowledge and skills stated above student will also be accuented with financial functions of Excel.

Teaching and learning strategies

Lectures, laboratory exercises, project

Teaching methods and student workload

Lectures
Exam
Learning tasks / Assignments
Project
Laboratory assignments

Assessment weighting and grading

The grading for this course is based upon the student?s successful completion of the exam. The exam will include issues to be answered verbally in addition to the computations performed by Excel.

Related competences of the degree programme

Information acquisition skills and adaptation of new knowledge
Entrepreneurial, business and leadership skills