Profit and Loss AccountingLaajuus (5 cr)
Study unit code: R0338
Credits
5 op
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Enrollment
19.05.2025 - 25.05.2025
Timing
25.08.2025 - 12.12.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Groups
-
TOH225SYTäydentävä osaaminen (amk-tutkinto), S25, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
19.05.2025 - 25.05.2025
Timing
01.08.2025 - 31.12.2025
Number of ECTS credits allocated
5 op
Virtual proportion
5 op
Mode of delivery
Distance learning
Unit
Korkeakouluyksikkö D, Tikkurila, liko
Campus
Laurea Virtual Campus
Teaching languages
- Finnish
Seats
40 - 60
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Arto Lindeberg
Teacher in charge
Arto Lindeberg
Groups
-
TOH225SYTäydentävä osaaminen (amk-tutkinto), S25, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5
Enrollment
19.05.2025 - 25.05.2025
Timing
01.08.2025 - 31.01.2026
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Hyvinkää, liko
Campus
Laurea Hyvinkää
Teaching languages
- Finnish
Seats
2 - 3
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Liko Virtuaali
Teacher in charge
Kati Tuppuri
Groups
-
TOH225SYTäydentävä osaaminen (amk-tutkinto), S25, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5
Enrollment
25.11.2024 - 15.12.2024
Timing
13.01.2025 - 09.05.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Groups
-
TOH224SYTäydentävä osaaminen (amk-tutkinto), S24, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
25.11.2024 - 01.12.2024
Timing
01.01.2025 - 31.07.2025
Number of ECTS credits allocated
5 op
Virtual proportion
5 op
Mode of delivery
Distance learning
Unit
Laurea Tikkurila, liko
Campus
Laurea Virtual Campus
Teaching languages
- Finnish
Seats
40 - 60
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Arto Lindeberg
Teacher in charge
Arto Lindeberg
Groups
-
TOH224SYTäydentävä osaaminen (amk-tutkinto), S24, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
20.05.2024 - 26.05.2024
Timing
29.08.2024 - 30.01.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Hyvinkää, liko
Campus
Laurea Hyvinkää
Teaching languages
- Finnish
Seats
2 - 3
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Kati Tuppuri
Teacher in charge
Kati Tuppuri
Groups
-
TOH224SYTäydentävä osaaminen (amk-tutkinto), S24, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
20.05.2024 - 21.08.2024
Timing
27.08.2024 - 13.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Groups
-
TOH224SYTäydentävä osaaminen (amk-tutkinto), S24, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
27.11.2023 - 17.12.2023
Timing
18.01.2024 - 29.08.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Hyvinkää, liko
Campus
Laurea Hyvinkää
Teaching languages
- Finnish
Seats
2 - 3
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Kati Tuppuri
Teacher in charge
Kati Tuppuri
Groups
-
TOH223SYTäydentävä osaaminen (amk-tutkinto), S23, Kauppa, hallinto ja oikeustieteet
-
HLB222SNLiiketalouden koulutus, päivätoteutus, S22, Hyvinkää
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
27.11.2023 - 03.12.2023
Timing
09.01.2024 - 31.03.2024
Number of ECTS credits allocated
5 op
Virtual proportion
5 op
Mode of delivery
Distance learning
Unit
Laurea Tikkurila, liko
Campus
Laurea Virtual Campus
Teaching languages
- Finnish
Seats
40 - 81
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Arto Lindeberg
Teacher in charge
Arto Lindeberg
Groups
-
TOH223SYTäydentävä osaaminen (amk-tutkinto), S23, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5
Enrollment
27.11.2023 - 22.12.2023
Timing
08.01.2024 - 12.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Groups
-
TOH223SYTäydentävä osaaminen (amk-tutkinto), S23, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5
Enrollment
22.05.2023 - 28.05.2023
Timing
31.08.2023 - 31.01.2024
Number of ECTS credits allocated
5 op
Virtual proportion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Laurea Hyvinkää, liko
Campus
Laurea Hyvinkää
Teaching languages
- Finnish
Seats
4 - 10
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Kati Tuppuri
Teacher in charge
Kati Tuppuri
Groups
-
HLB222KNLiiketalouden koulutus, päivätoteutus, K22, Hyvinkää
-
TOH223SYTäydentävä osaaminen (amk-tutkinto), S23, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
22.05.2023 - 28.05.2023
Timing
28.08.2023 - 15.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Scheduling groups
- Avoin AMK 1 (Size: 5. Open UAS: 5.)
Groups
-
TOH223SYTäydentävä osaaminen (amk-tutkinto), S23, Kauppa, hallinto ja oikeustieteet
Small groups
- Avoin AMK 1
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5
Enrollment
28.11.2022 - 04.12.2022
Timing
19.01.2023 - 19.05.2023
Number of ECTS credits allocated
5 op
Virtual proportion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Laurea Hyvinkää, liko
Campus
Laurea Hyvinkää
Teaching languages
- Finnish
Seats
2 - 3
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Kati Tuppuri
Teacher in charge
Kati Tuppuri
Groups
-
TOH222SYTäydentävä osaaminen (amk-tutkinto), S22, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
H-5
Enrollment
28.11.2022 - 31.12.2022
Timing
09.01.2023 - 19.05.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Groups
-
TOH222SYTäydentävä osaaminen (amk-tutkinto), S22, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5
Enrollment
28.11.2022 - 04.12.2022
Timing
04.01.2023 - 28.02.2023
Number of ECTS credits allocated
5 op
Virtual proportion
5 op
Mode of delivery
Distance learning
Unit
Korkeakouluyksikkö D, Verkkokampus, liko
Campus
Laurea Virtual Campus
Teaching languages
- Finnish
Seats
40 - 60
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Arto Lindeberg
Teacher in charge
Arto Lindeberg
Groups
-
TOH222SYTäydentävä osaaminen (amk-tutkinto), S22, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Teaching methods
The implementation plan is available in Finnish.
Grading scale
Approved/Failed
Enrollment
23.05.2022 - 29.05.2022
Timing
30.08.2022 - 31.12.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Groups
-
TOH222SYTäydentävä osaaminen (amk-tutkinto), S22, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5
Enrollment
23.05.2022 - 29.05.2022
Timing
22.08.2022 - 30.09.2022
Number of ECTS credits allocated
5 op
Virtual proportion
5 op
RDI proportion
3 op
Mode of delivery
Distance learning
Unit
Korkeakouluyksikkö D, Verkkokampus, liko
Campus
Laurea Virtual Campus
Teaching languages
- Finnish
Seats
40 - 50
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Arto Lindeberg
Teacher in charge
Arto Lindeberg
Groups
-
TOH222SYTäydentävä osaaminen (amk-tutkinto), S22, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
Approved/Failed
Enrollment
29.11.2021 - 05.12.2021
Timing
19.01.2022 - 13.05.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Laurea Leppävaara, liko
Campus
Laurea Leppävaara
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Laurea täydentävä osaaminen, amk-tutkinto (TOH2), Kauppa, hallinto ja oikeustieteet
Teachers
- Anu Pilli-Sihvola
Teacher in charge
Anu Pilli-Sihvola
Groups
-
TOH221SYTäydentävä osaaminen (amk-tutkinto), S21, Kauppa, hallinto ja oikeustieteet
Learning outcomes
The student is able
- to compile a company's accounting and official financial statement taking into account the company type
- to apply the norms that regulate the compiling of accounting and financial statements
- to take amortisation into account when drawing up financial statements
- to calculate, record and pay value-added taxes
Grading scale
H-5