Kannattavuus ja rahoitus (TUOLE0078), 5 op

Basic information

Course name:	Kannattavuus ja rahoitus Managerial and Financial Accounting
Course Winha code:	TUOLE0078
Kurre acronym:	rahoitus
Credits:	5
Type and level of course:	Basic studies
Year of study, semester or study period:	3.year
Implementation:	Spring semester, 3.period, 4.period
Semester:	0607
Language of tuition:	Suomi
Teacher:	Timo Aaltonen
Final assessment:	Grading scale (0-5)

Descriptions

Prerequisites

Introduction to Entrepreneurship, Introduction to Marketing

Course contents (core content level)

Financial statements for the business management. Financing sources. Bookkeeping and reporting, the analysis process of the balance sheet. Tasks and methods of accounting, productivity, performance and contribution margin accounting, investing accounting, the basics of the activity based accounting.

Course contents (additional)

Taxation, investments, risks.

Core content level learning outcomes (knowledge and understanding)

The student can describe the business situation of a company. The student knows the basic methods of accounting for improving the productivity and profitability of a company. The student can assess the profitability of investments.

Core content level learning outcomes (skills)

The student understands the contents of the bookkeeping and the balance sheet. He/she can use the accounting methods for improving the profitability and productivity of the company.

Teaching and learning strategies

Lectures 28 h
Laboratory exercises 28 h
Project 10 h
Group work/project 10 h
Student individual workload 53 h
Exam 2+2 h
Total 133 h

Teaching methods and student workload

Lectures
Exam
Self-study
Group exercises
Laboratory assignments
Assignments

Assessment weighting and grading

Project (20%) and exams (40% + 40%)

Related competences of the degree programme

Theoretical basis and mathematical and science skills
Entrepreneurial, business and leadership skills