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
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Osallistuminen opetukseen (5 op)
Tyyppi:
Osallistuminen opetukseen
Arviointiasteikko:
0-5
Suorituskieli:
englanti