Reporting financial statementsLaajuus (5 cr)

Objective

Students can systematically use the concepts of financial statements and consolidated financial statements. Students can draw up financial statements taking into account special features in different forms of enterprises. Students can draw up the consolidated financial statements of a small group. Students know how to utilize digital tools when drawing up financial statements.

Content

How do accounting and financial statements differ in various forms of enterprise? How are consolidated financial statements and related documents drawn up in a small group? How are digital tools utilised when drawing up financial statements?

Evaluation

a. Osaat käyttää johdonmukaisesti erillis- ja konsernitilinpäätökseen liittyviä käsitteitä.
e. Osaat soveltaa sopivia menetelmiä, ohjelmistoja ja tekniikoita sekä perustella niiden käyttöä.
g. Osaat soveltaa oman alan eettisiä periaatteita eri tilanteissa.

Qualifications

Basic knowledge of financial accounting and how to draw up the financial statements of a small enterprise required.