Set of Financial StatementsLaajuus (5 cr)

Objective

Students can consistently use concepts of financial statements and consolidated financial statements Students can interpret information based on financial statements Students can prepare the accounting and financial statements for various forms of enterprises Students know how to establish a small group's consolidated financial statements 

Content

How do various forms of enterprises differ concerning their own capital and balance sheet for the records? How is information from financial statements interpreted? How are the various mergers and acquisitions recorded? How are consolidated financial statements in a small group prepared? 

Qualifications

Bookkeeping and financial statements 

Assessment criteria, good (3)

a)Students are able to consistently use the financial statements and group-related concepts e) Students are able to apply appropriate methods, software and techniques, and to justify their use g) Students are able to apply ethical principles in their own field at all times