Principles of Accounting (A9011), 5 cr

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Implementation plan Finished



 Study unit                            Principles of Accounting (A9011), 5.0
 Implementation                        MFA1221: 2/2012-2013 (10.01.2013 - 21.06.2013)
 Type                                  INITIATION OF PROFESSIONAL GROWTH (A021)
 Groups                                Primary: MFA12SN Others :
 Involved in the project
 Lecturers                             Kaija Koivusalo
 Number of participants                Minimum: Maximum:
 Enrolment period                      26.11.2012 08:00 - 02.12.2012
 Main timing for implementation
 Applicabililty                        For exchange students: Yes For elective studies: No Open UAS student:
                                       Yes Suitable for virtual UAS: Yes

 Teachers                              Koivusalo Kaija (Teacher in charge)
 Campus                                Laurea Leppävaara
 Main location for implementation
 Implementation method                 Optima realization/student group, Other method of implementation,
                                       Web/virtual Language: English Virtuality: 2 cr Integration of R&D: 0 cr
 Implementation class
 Focus areas
 Evaluation at the latest              21.07.2013 Storing of graded material ends.: 19.06.2014
 Exam days

 Having completed the study unit the   ●      explain the difference between management and financial accounting
 student is able to                    ●      know the principles of business profitability
                                       ●      analyse the financial status of a company using key figures
 Previous studies
                                       Business Operations in a Changing Market or equivalent knowledge
 Learning objectives                   Students will learn the principles of financial accounting (bookkeeping basics) and
                                       management accounting (forecasting, budgeting, cost accounting). Students become
                                       familiar with cost-volume profit analysis, financial analysis, reporting and key
                                       performance indicators. They acquire business competence that will also be useful for
                                       their own enterprises.
 Contents                              ●      key accounting concepts
                                       ●      basics of financial and management accounting
                                       ●      cost-volume profit analysis
                                       ●      cost accounting
                                       ●      bookkeeping process and accounting documents
                                       ●      income statement and balance sheet
                                       ●      financial reporting and ratio analysis

 Tutoring and communication            Study unit description and schedule will be given on the first lecture on 10 Jan, 9-11.30,
                                       Tuomo.




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