Introduction to Financial Accounting, remote course

A basic course in financial accounting.
Image for course subject

Schedule:

February-April 2022

Teaching time:

Daytime

Location:

Online

Topic:

Finance, accounting and economics

Form of learning:

Online

Provider:

Aalto University Open University

Level:

Beginner

Credits:

6 By Aalto University (ECTS)

Fee:

€ 90.00

Application period:

Target group and prerequisites

22A00110 Introduction to Accounting or equivalent knowledge.

Course description

Content

  • Conceptual Framework and financial statements
  • Recording business transactions
  • Accrual accounting
  • Presentation of financial statements
  • Cash and receivables
  • Inventory and merchandising operations
  • Fixed assets 
  • Investments
  • Liabilities
  • Stockholders’ equity
  • Cash flows
  • Financial statement analysis

Learning outcomes
After having completed the course students should be able to

  • Fully comprehend the accounting equation and double entry-accounting
  • Understand and be able to explain the difference between cash and accrual accounting
  • Prepare financial statements from the source data based on accounting transactions
  • Read, understand, and examine the data in an annual report, hereunder the key components in the financial statements
  • Develop financial ratios for a company and analyze the information content of these measures to make sound business decisions
  • Identify and explain selected components of sustainability information provided by companies

 

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