Introduction to Financial Accounting (open uni, autumn 2025)

After completing the course, the student will know the terminology, tasks and methods of external accounting. The student will be able to use double-entry bookkeeping and prepare financial statements. The student will know which rules and regulations govern accounting. The student will be able to apply the basic principles of auditing in auditing a company's accounting. After completing the course, the student will be able to independently perform and understand the basic issues related to accounting and auditing.

* Leppiniemi – Kykkänen: Kirjanpito, tilinpäätös ja tilinpäätöksen tulkinta, 2015 or newer edition. * Tomperi, S.: Tilintarkastus - Normeista käytäntöön. Edita Publishing Oy, 2018. 4. edition. Content announced later by the lecturer (available as an e-book in the Finna database). * Other material possibly announced by the lecturer.

HUOM! AYLASK1003 Kirjanpidon ja tilintarkastuksen harjoitustyö liittyy oleellisesti tähän AYLASK1002 Kirjanpidon ja tilintarkastuksen perusteet -opintojaksoon ja siihen pitää ilmoittautua erikseen.