{"id":null,"code":"721138S","name":{"valueFi":"Fundamentals of Accounting","valueEn":"Fundamentals of Accounting","valueSv":""},"credits":6.0,"minCredits":6,"maxCredits":6,"tags":[],"createdAt":1790533351237,"contentList":[{"title":{"valueFi":"Osaamistavoitteet","valueEn":"Learning outcomes","valueSv":""},"content":{"valueFi":"After completing the course, the student is able to understand, analyze and prepare accounting information used in internal and external reporting.","valueEn":"After completing the course, the student is able to understand, analyze and prepare accounting information used in internal and external reporting.","valueSv":""}},{"title":{"valueFi":"Sisältö","valueEn":"Content","valueSv":""},"content":{"valueFi":"Fundamentals of management accounting: understanding cost accounting, cost concepts, different product costing methods, planning and budgetary control, and performance measurement. Fundamentals of financial accounting: double-entry bookkeeping, accrual accounting, matching principle, revenue recognition, and measurement and recognition of assets and liabilities. Preparation of financial statements: income statement, balance sheet, and cash flow statement.","valueEn":"Fundamentals of management accounting: understanding cost accounting, cost concepts, different product costing methods, planning and budgetary control, and performance measurement. Fundamentals of financial accounting: double-entry bookkeeping, accrual accounting, matching principle, revenue recognition, and measurement and recognition of assets and liabilities. Preparation of financial statements: income statement, balance sheet, and cash flow statement.","valueSv":""}},{"title":{"valueFi":"Suoritustavat","valueEn":"Study Methods","valueSv":""},"content":{"valueFi":"Exam and exercises.","valueEn":"Exam and exercises.","valueSv":""}},{"title":{"valueFi":"Toteutustavat","valueEn":"Teaching Methods","valueSv":""},"content":{"valueFi":"Face-to-face teaching. 36 h of lectures and self-study 124 h.","valueEn":"Face-to-face teaching. 36 h of lectures and self-study 124 h.","valueSv":""}},{"title":{"valueFi":"Oppimateriaalit","valueEn":"Learning material","valueSv":""},"content":{"valueFi":"<p>Bhimani , A., Horngren, C. T., Datar, S. M. and Rajan, M. V. (2023). Management &amp; Cost Accounting. Chapters 1-4,&nbsp;14 and 19. Kieso, Weygandt, Warfield. (2020). Intermediate Accounting IFRS, 4th Edition</p>","valueEn":"<p>Bhimani , A., Horngren, C. T., Datar, S. M. and Rajan, M. V. (2023). Management &amp; Cost Accounting. Chapters 1-4,&nbsp;14 and 19. Kieso, Weygandt, Warfield. (2020). Intermediate Accounting IFRS, 4th Edition</p>","valueSv":""}},{"title":{"valueFi":"Lisätiedot","valueEn":"Further information","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Kurssikirjallisuus","valueEn":"Literature","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Esitietovaatimukset","valueEn":"Qualifications","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointiasteikko","valueEn":"Assessment scale","valueSv":""},"content":{"valueFi":"1-5/HYL","valueEn":"1-5/FAIL","valueSv":"1-5/FAIL"}},{"title":{"valueFi":"Arviointikriteerit","valueEn":"Assessment criteria","valueSv":""},"content":{"valueFi":"The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.","valueEn":"The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 2","valueEn":"Evaluation criteria 2","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 3","valueEn":"Evaluation criteria 3","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 4","valueEn":"Evaluation criteria 4","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Pääasiallinen opetuskieli","valueEn":"Primary Teaching Language","valueSv":""},"content":{"valueFi":"englanti","valueEn":"English","valueSv":"engelska"}},{"title":{"valueFi":"Taso","valueEn":"Level","valueSv":""},"content":{"valueFi":"Syventävät opinnot","valueEn":"Advanced Studies","valueSv":"Syventävät opinnot"}},{"title":{"valueFi":"Oppiaine","valueEn":"Subject","valueSv":""},"content":{"valueFi":"Laskentatoimi","valueEn":"Accounting","valueSv":""}},{"title":{"valueFi":"Vastuuhenkilöt","valueEn":"Person in charge","valueSv":""},"content":{"valueFi":"Marjo Väisänen","valueEn":"Marjo Väisänen","valueSv":"Marjo Väisänen"}},{"title":{"valueFi":"Luokittelu","valueEn":"Classification","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Linkit","valueEn":"Links","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}}]}