YTTP2130 Introduction to Accounting (5 op)

Avaa opintojakson esite Sisussa
Opinnon taso:
Perusopinnot
Arviointiasteikko:
0-5
Suorituskieli:
englanti
Vastuuorganisaatio:
Jyväskylän yliopiston kauppakorkeakoulu
Opetussuunnitelmakaudet:
2024-2025, 2025-2026, 2026-2027, 2027-2028

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).

The course topics support UN sustainable development goals 8 Decent Work and Economic Growth and 16 Peace, Justice and Strong Institutions.


Osaamistavoitteet

On successful completion of the course, students should 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 and
- describe and apply the major types of cost management (accounting) systems.


Meta skills: analytical thinking.



Kirjallisuus

  • Marriott, P., Edwards J.R., Mellett H.J. 2002. 3rd edition. Introduction to Accounting. ISBN: 9781446220634 ebook
  • 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
Opetusajankohta:
Periodi 3
Valitaan kaikki merkityt osat
Suoritustapojen osat
x

Osallistuminen opetukseen (5 op)

Tyyppi:
Osallistuminen opetukseen
Arviointiasteikko:
0-5
Suorituskieli:
englanti

Opetus