•     Accountancy BIM6021-3002 01.10.2022-12.03.2023  5 cr  (MMNS21) +-
    Learning objectives
    After the study unit you understand the contents of business terms, concepts, profit and loss account and balance sheet. You know basics of profitability and cost accounting and investment appraisal. You can set a price for a product and draw up a quotation. You know the cost structure of forest machines and can make machine cost calculations. You can apply the economic knowledge in forestry when working either as an expert in a forest organisation or as an independent entrepreneur.
    Contents
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    Teaching methods and instruction

    After the course, you will understand financial terms and concepts and be able to read profit and loss accounts and balance sheets. You will know the basics of profitability, cost and investment accounting. You will be able to price a product and prepare a quotation. Know the cost structure of forestry machinery and be able to calculate the cost of machinery. You can apply your financial knowledge in forestry, either as an expert in a forestry organisation or as an independent entrepreneur. Content The main elements of accounting: recording transactions in the accounts and preparing the financial statements. Investment calculations. Calculation of profit margins. Cost accounting (incremental and activity accounting). Pricing and tendering. Budgeting. Calculation of hourly and unit costs for forestry machinery.

    Responsible person

    Pekka Huotari

    Learning material and recommended literature

    Ilmoitetaan myöhemmin opintojaksolla. (not translated)

    Mode of delivery

    Contact teaching

    Campus

    Wärtsilä Campus Karjalankatu 3

    Exam dates and re-exam possibilities

    Ilmoitetaan opintojakson alussa. (not translated)

    Teaching language

    Finnish

    Timing

    01.10.2022 - 12.03.2023

    Students workload

    Opiskelijan työmäärä n. 135 h (5op). - Luennot - Atk-harjoitukset - Itsenäisesti/ryhmässä suoritettavat harjoitustehtävät (not translated)

    Enrollment

    01.04.2022 - 30.04.2022

    Groups
    • MMNS21
    Assessment criteria

    Kurssi arvioidaan tentin perusteella hylätty / 1 - 5. Harjoitukset arvostellaan hyväksytty / hylätty ja ne on läpäistävä saadakseen kurssiarvosanan. Tentin arvostelu: 1 = 50 % pisteistä 2 = 60 % pisteistä 3 = 70 % pisteistä 4 = 80 % pisteistä 5 = 90 % pisteist (not translated)

    Teachers

    Pekka Huotari, Jani Kettunen

    Seats

    10 - 70

    Degree Programmes

    Degree Programme in Forestry

    Evaluation scale

    H-5