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
04.11.2024 - 17.11.2024
Timing
13.01.2025 - 31.05.2025
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Department of Business
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 60
Degree programmes
- Degree Programme in Business Management
Teachers
- Jarmo Kulhelm
Teacher in charge
Jarmo Kulhelm
Groups
-
LTKV23SP2Business, 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
Ei ole.
TKI ja työelämäyhteistyö
Ei ole.
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.
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
Department of Business
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 - 19.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Department of Business
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
Department of Business
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
Department of Business
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.