The student understands the significance of the information produced by accounting to the company and its stakeholders. He or she identifies the most important corporate and financial accounting processes from the point of view of financial administration.The student is able to record the transactions of the financial year according to the double-entry bookkeeping principles. He or she knows the basic structure of financial statements and its main contents and is able to create a financial statement for a small company. The student knows the basic principles of VAT.
Classification of competence: basic level
Accounting as a business indicator, company processes from the point of view of financial administration, financial accounting processes, the basic concepts of accounting, the recording of transactions, the preparation of a financial statement and financial statement reports of a small company, the basic contents of financial statement reports, the main features of VAT
Students proceed the course with their own schedule. The course ends on 19.12.2022 at 23.59 and student must do his/her performance before this.
The course is divided into two parts. When passing the first part, the student has achieved grade 1-3. Student is allowed to end his/her course performance in this point. When student continues to the second part, she/he is able to achieve grade 4-5. Both parts include compulsory assignments and exam.
This is a 100% virtual nonstop Moodle-course. All course material can be found from course-Moodle and the students progress the material with their own time. Idea is to study each “theory” chapter in Moodle, practise with exercises and then do the assignments and return those to Moodle.
Students proceed the course with their own schedule. Student is not able to proceed into the second part, before the performance of the first part is graded. The grading of the exam will be done within 15 working days. There will be a brake in grading during holidays on 13.6.-7.8 and 24.10.-28.10. – this will lengthen the grading times – student must take this into account, when scheduling the course performance. The course ends on 19.12.2022 at 23.59 and student must do his/her performance before this, there won’t be any re-take possibilities afterwards.
NOTICE! The course Moodle opens automatically after the enrollment is approved in LOKI. The first time the enrollments are approved is on May 23th. After this date the enrollments will be approved weekly. Note that during 11.6.-7.8.2022 new enrollments will not be approved.
You must activate the SAMK-ID and @student.samk.fi email address to complete the course. After your enrolment has been processed, the Student Services Secretary will send you the activation instructions to the email you provided in the enrolment form.
There is a limited number of students approved on this nonstop-course. When you fill out the electronic application (Enrolment -section), you will see if there were places left. If the course was already full, you can find the waitlist (=varasija) with a waiting number in the end of the course title.
You will get an automatic reply to the email address you provided in the electronic form. Check the spam.
Applications are processed in the next two weeks, but not processed during the summer break (July). When your enrolment has been processed, the Student Services Secretary will send you a message with instructions on how to activate the SAMK student identifier to the email address you provided in the application form.