Group accountingLaajuus (5 cr)
Code: LT00AB19
Credits
5 op
Objective
You are able to define the obligation to prepare the consolidated financial statements and the content of these reports.
You are able to consolidate internal transactions and holdings.
You are able to to prepare consolidated financial statements for a small group.
You are able to prepare and analyse the financial reports of listed companies in Finnish and in English.
Content
When is it obligatory to prepare consolidated financial statements?
How to prepare the consolidated income statement, balance sheet and appendices?
How to consolidate internal transactions and holdings?
How to prepare and analyse the financial reports of group companies in Finnish and in English?
Qualifications
Accounting studies, or equivalent knowledge.
Materials
IFRS and enterprise arrangements.
Enrollment
08.04.2024 - 21.04.2024
Timing
02.09.2024 - 17.12.2024
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Liiketalouden koulutusyksikkö
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Degree Programme in Business Management
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
LTKV23KM2Business, part-time studies
Objective
You are able to define the obligation to prepare the consolidated financial statements and the content of these reports.
You are able to consolidate internal transactions and holdings.
You are able to to prepare consolidated financial statements for a small group.
You are able to prepare and analyse the financial reports of listed companies in Finnish and in English.
Content
When is it obligatory to prepare consolidated financial statements?
How to prepare the consolidated income statement, balance sheet and appendices?
How to consolidate internal transactions and holdings?
How to prepare and analyse the financial reports of group companies in Finnish and in English?
Opiskelumateriaali
In learn.
Yksilölliset oppimisväylät
Ei ole.
TKI ja työelämäyhteistyö
No.
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.
Enrollment
06.11.2023 - 17.11.2023
Timing
08.01.2024 - 31.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Liiketalouden koulutusyksikkö
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Degree Programme in Business Management
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
LTKV22SP2Business, full-time studies
Objective
You are able to define the obligation to prepare the consolidated financial statements and the content of these reports.
You are able to consolidate internal transactions and holdings.
You are able to to prepare consolidated financial statements for a small group.
You are able to prepare and analyse the financial reports of listed companies in Finnish and in English.
Content
When is it obligatory to prepare consolidated financial statements?
How to prepare the consolidated income statement, balance sheet and appendices?
How to consolidate internal transactions and holdings?
How to prepare and analyse the financial reports of group companies in Finnish and in English?
Opiskelumateriaali
IFRS and enterprise arrangements.
Yksilölliset oppimisväylät
Itsenäinen opiskelu hyödyntäen Learn-alustalla materiaalia ja muuta materiaalia.
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.
Enrollment
06.04.2023 - 21.04.2023
Timing
04.09.2023 - 10.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
3 op
Mode of delivery
40 % Contact teaching, 60 % Distance learning
Unit
Liiketalouden koulutusyksikkö
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
LTKV22KM2Business, part-time studies
Objective
You are able to define the obligation to prepare the consolidated financial statements and the content of these reports.
You are able to consolidate internal transactions and holdings.
You are able to to prepare consolidated financial statements for a small group.
You are able to prepare and analyse the financial reports of listed companies in Finnish and in English.
Content
When is it obligatory to prepare consolidated financial statements?
How to prepare the consolidated income statement, balance sheet and appendices?
How to consolidate internal transactions and holdings?
How to prepare and analyse the financial reports of group companies in Finnish and in English?
Opiskelumateriaali
Kaikki materiaali tulee Learn-kurssipohjalle.
Yksilölliset oppimisväylät
Työviikkopohjainen opintoväylä:
Aktiivinen osallistuminen lähiopetukseen, oppimistehtävät ja tentti.
Yksilöllinen opintoja nopeuttava opintoväylä:
Opintojaksolla ei ole opintoja nopeuttavaa opintoväylää.
Työhön integroitu opintoväylä:
Ei työhön integroitua opintoväylämahdollisuutta.
TKI ja työelämäyhteistyö
Ei TKI-osuutta. Kurssi on luonnostaan työelämäläheinen.
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.
Enrollment
07.11.2022 - 18.11.2022
Timing
23.01.2023 - 23.04.2023
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Liiketalouden koulutusyksikkö
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
LTKV21SP2Business, full-time studies
Objective
You are able to define the obligation to prepare the consolidated financial statements and the content of these reports.
You are able to consolidate internal transactions and holdings.
You are able to to prepare consolidated financial statements for a small group.
You are able to prepare and analyse the financial reports of listed companies in Finnish and in English.
Content
When is it obligatory to prepare consolidated financial statements?
How to prepare the consolidated income statement, balance sheet and appendices?
How to consolidate internal transactions and holdings?
How to prepare and analyse the financial reports of group companies in Finnish and in English?
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.
Enrollment
06.04.2022 - 22.04.2022
Timing
05.09.2022 - 05.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
3 op
Mode of delivery
40 % Contact teaching, 60 % Distance learning
Unit
Liiketalouden koulutusyksikkö
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
LTKV21KM2Business, part-time studies
Objective
You are able to define the obligation to prepare the consolidated financial statements and the content of these reports.
You are able to consolidate internal transactions and holdings.
You are able to to prepare consolidated financial statements for a small group.
You are able to prepare and analyse the financial reports of listed companies in Finnish and in English.
Content
When is it obligatory to prepare consolidated financial statements?
How to prepare the consolidated income statement, balance sheet and appendices?
How to consolidate internal transactions and holdings?
How to prepare and analyse the financial reports of group companies in Finnish and in English?
Opiskelumateriaali
Soile Tomperi: Kehittyvä kirjanpito konsernitilinpäätösluku
Opintojakson Learn-alustalla oleva materiaali.
Yksilölliset oppimisväylät
Työviikkopohjainen oppimisväylä.
Tentit ja muut määräajat
Opintojaksolla ei tehdä TKI tai työelämäyhteistyötä
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.
Enrollment
08.11.2021 - 21.11.2021
Timing
31.01.2022 - 17.04.2022
Number of ECTS credits allocated
5 op
Virtual portion
2 op
Mode of delivery
60 % Contact teaching, 40 % Distance learning
Unit
Liiketalouden koulutusyksikkö, Kouvola
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
LTKV20SP2Business, full-time studies
Objective
You are able to define the obligation to prepare the consolidated financial statements and the content of these reports.
You are able to consolidate internal transactions and holdings.
You are able to to prepare consolidated financial statements for a small group.
You are able to prepare and analyse the financial reports of listed companies in Finnish and in English.
Content
When is it obligatory to prepare consolidated financial statements?
How to prepare the consolidated income statement, balance sheet and appendices?
How to consolidate internal transactions and holdings?
How to prepare and analyse the financial reports of group companies in Finnish and in English?
Opiskelumateriaali
Soile Tomperi: Kehittyvä kirjanpito konsernitilinpäätösluku
Opintojakson Learn-alustalla oleva materiaali.
Yksilölliset oppimisväylät
Työviikkopohjainen oppimisväylä.
TKI ja työelämäyhteistyö
Opintojaksolla ei tehdä TKI tai työelämäyhteistyötä
Tentit ja muut määräajat
Tentti jossa kirjallisen tunnilla käsitellyn tehtävämateriaalin ja kirjojen käyttö sallittu.
Opiskelijan työmäärä
1 op = 27 tuntia opiskelijan työtä (lähiopiskelua ja verkko-opiskelua).
Evaluation scale
1-5
Assessment methods and criteria
Tentti jossa kirjallisen tunnilla käsitellyn tehtävämateriaalin ja kirjojen käyttö sallittu.
Qualifications
Accounting studies, or equivalent knowledge.