Introduction to Financial Accounting

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.