Program Overview

Program Details

The program in question is Kijanpito ja tilaslansku (AVOIN YO), which translates to Accounting and Financial Reporting. It is offered by the University of Oulu as part of its open university program.

Program Description

This 5-credit course is designed to cover the basics of accounting and financial reporting. It includes topics such as:

• Various accounts in ongoing accounting
• Recording value-added tax
• Payroll
• Recording own and foreign capital (recording own and foreign capital)
• Financial statement section, which includes:
  • Deferral of revenues and expenses
  • Planned and tax deductions
  • Tax-based and mandatory provisions
  • Income tax allocations
  • Valuation of assets and equity items

Program Objectives

Upon completing this course, students will be able to:

• Recognize the key principles of double-entry accounting
• Identify common practical solutions related to financial accounting and financial reporting
• Describe the main items in a company's financial statements in terms of content

Implementation Methods

The course is implemented as distance learning using the Teams platform, with an Exam exam (student instructions provided).

Study Materials

The course materials include textbooks and other materials announced during the lectures.

Language of Instruction

The language of instruction is Finnish.

Assessment Methods

The course concludes with a final exam. The grading scale used is a numerical scale of 0-5, where zero indicates a failed performance.

Additional Information

The target group for this course includes students of the Open University and minor subject students. It is part of the University of Oulu's School of Business open pathway.

Other Relevant Details

• Duration: 29.07.2025 - 04.09.2025
• Field of Study: Business, Administration, and Law
• Subject: Accounting
• Method of Implementation: Online studies
• Credits: 5
• Language: Finnish

Given the constraints and the requirement to maintain a formal tone while extracting relevant program details, the information provided adheres to the specified format and content guidelines.