Uusi opinto-opas (sisältäen myös opetusohjelmat) lukuvuodelle 2018-2019 sijaitsee osoitteessa https://opas.peppi.utu.fi . Tältä sivustolta löytyvät enää vanhat opinto-oppaat ja opetusohjelmat.

The new study guide (incl. teaching schedules) for academic year 2018-2019 can be found at https://studyguide.utu.fi. This site contains only previous years' guides.

x !
Archived Curricula Guide 2014–2016
Curricula Guide is archieved. Please refer to current Curricula Guides
LT010008 LRYA Bookkeeping 5 ECTS
Organised by
Accounting and Finance
Person in charge
nn (Turku University of Applied Sciences)

Learning outcomes

Accounting is the process of identifying, measuring and communicating financial information about an entity to permit informed judgments and decisions by users of the information.
After completing this course the student
- knows and understands the accounting principles governing the measurement and documenting process of business entity's events and results
- has gained practical skills in budgeting and financial - understands the importance of financial statements in the decision-making process and in the estimation of the company's assets and performance


- the nature, functions, scope and principles of accounting
- financial accounting, book-keeping, income statement and balance sheet
- management accounting, budgeting

Further information on prerequisites and recommendations

Restricted attendance! The course is available only for Master's Degree Programme students who cannot participate in LT010003 LRYA1 and LT010004 LRYA2 courses held in Finnish. This course is offered in co-operation with the Turku University of Applied Sciences (course name Accounting and Finance). In order to participate in this course you must apply for a JOO flexible study right. Application form can be found from the JOOPAS network service (www.joopas.fi > JOO application form)

Teaching methods

Lectures at the Turku University of Applied Sciences.More precise plan for the course implementation will be presented later on in the Turku University of Applied Sciences electronical curriculum SoleOPS and in the virtual study environment Optima.

Evaluation and evaluation criteria

Numeric 0-5.
Evaluation objects and criteria will be presented in the course implementation plan.

Study materials

In Optima, to be informed later on

Belongs to following study modules

Archived Teaching Schedule. Please refer to current Teaching Shedule.
Implementation details are unavailable.
Department of Accounting and Finance
Accounting and Finance
Quantitative Methods in Management
Business Law