YTTP2130 Introduction to Accounting (5 op)
Opinnon taso:
Perusopinnot
Arviointiasteikko:
0-5
Suorituskieli:
englanti
Vastuuorganisaatio:
Jyväskylän yliopiston kauppakorkeakoulu
Opetussuunnitelmakaudet:
2020-2021, 2021-2022, 2022-2023
Kuvaus
Basics of financial and management accounting: Accounting information, recording business transactions, profit measurement, financial statement objectives, presentation and analysis, nature of management accounting, cost concepts and behavior, CVP -analysis, cost accounting systems (job order costing, process costing and activity-based costing).
Osaamistavoitteet
On successful completion of the course, students will be able to:
- explain the role of the accounting information in organizations and society
- define the basic concepts of accounting
- analyze the effects of basic transactions on the balance sheet equation
- explain and apply the logic of double entry bookkeeping
- record basic transactions and adjusting entries within the double-entry system
- explain the preparation of the financial statements for small businesses
- calculate and interpret key financial ratios
- define different concepts of costs and explain how different types of costs behave
- apply CVP analysis
- describe and apply the major types of cost management (accounting) systems
- explain the role of the accounting information in organizations and society
- define the basic concepts of accounting
- analyze the effects of basic transactions on the balance sheet equation
- explain and apply the logic of double entry bookkeeping
- record basic transactions and adjusting entries within the double-entry system
- explain the preparation of the financial statements for small businesses
- calculate and interpret key financial ratios
- define different concepts of costs and explain how different types of costs behave
- apply CVP analysis
- describe and apply the major types of cost management (accounting) systems
- Meta skills: analytical thinking
Kirjallisuus
- Stolowy, H., Lebas, M. & Ding, Y. 2013: Financial Accounting and Reporting. A Global Perspective. (Chapters 1-5 and 7.2); ISBN: 9781408021132
- Atkinson, A.A., Kaplan, R.S., Young, S.M. 2004 (or a newer edition). Management accounting. (chapters 1–4); ISBN: 0131230263
Suoritustavat
Tapa 1
Arviointiperusteet:
Tentti
Valitaan kaikki merkityt osat
Suoritustapojen osat
x
Osallistuminen opetukseen (5 op)
Tyyppi:
Osallistuminen opetukseen
Arviointiasteikko:
0-5
Suorituskieli:
englanti
Opetus
17.1.–23.2.2022 Luento-opetus
Ilmoittautuminen suljettuOpetus päättynyt
4.3.–4.3.2022 Tentti, final exam
Ilmoittautuminen suljettuOpetus päättynyt
8.4.–8.4.2022 Tentti, 1st resit of final exam
Ilmoittautuminen suljettuOpetus päättynyt
13.5.–13.5.2022 Tentti, 2nd resit of final exam
Ilmoittautuminen suljettuOpetus päättynyt