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Arkistoitu opetusohjelma 2011–2012
Selaat vanhentunutta opetusohjelmaa. Voimassa olevan opetusohjelman löydät täältä.
LASKA251 Basics of Accounting 2 ECTS
Period I Period II Period III Period IV
Language of instruction
Type or level of studies
Intermediate studies
Course unit descriptions in the curriculum
School of Management

General description


The course is designated for students who have not dealt with accounting in the college. Its main objective is to explain basic accounting terms and relationships as well as to practice the accounting procedures in the system of double entry bookkeeping. The students will obtain the basics for their study of accounting in the future.


  • Base and role of accounting.
  • Basic accounting terms in the SR and according to IFRSs.
  • Assets, equity and liabilities, accounting Equation.
  • The Balance Sheet - content, form, structure.
  • Balance transactions.
  • Account, accounting.
  • Costs, revenue and profit or loss.
  • The Profit and Loss Statement - content, form.
  • Income transactions.
  • Accounting principles - theoretic summary and solving of summary example.
  • Framework.

Enrolment for University Studies

First 30 students will be taken to the course. First priority will be given to the exchange/degree students of the School of Management.
Compulsory and binding enrollment by e-mail to business.school@uta.fi during 29.08.-05.09.2011
Inform your name, home university and student number of UTA (if you already have it).


Dasa Mokosova, Teacher responsible


12-Sep-2011 – 14-Sep-2011
Lectures 10 hours
Mon 12-Sep-2011 at 9-12, Pinni A building, lecture room A2052
Tue 13-Sep-2011 at 12-14, Pinni A building, lecture room A 3112
Tue 13-Sep-2011 at 14-16, Pinni A building, lecture room A2052
Wed 14-Sep-2011 at 9-12, Pinni A building, lecture room A2052