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04IBU601/1 FINANCIAL ACCOUNTING 4 ECTS

Learning objectives

The student

  • learns the basics of bookkeeping
  • knows how to prepare financial statements in a small company
  • understands payroll accounting
  • knows the Finnish system of value-added taxation on consumption.

Contents

Double-entry bookkeeping, treatment of stocks and fixed assets, financial statements, annual report, payroll accounting, value-added taxation.

Assessment and evaluation

Individual assignment, written exam.

Evaluation: 1-5.

Materials

Materials provided by the lecturer.

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