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Konsernitilinpäätös (5 cr)

Code: LT00AB19-3001

General information


Enrollment

20.08.2018 - 07.09.2018

Timing

29.10.2018 - 31.12.2018

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Campus

Kouvola Campus

Teaching languages

  • Finnish

Seats

20 - 35

Degree programmes

  • Degree Programme in Business Management

Teachers

  • Jarmo Kulhelm

Teacher in charge

Jarmo Kulhelm

Scheduling groups

  • TH (Size: 30. Open UAS: 0.)

Groups

  • LTKV17KM
    Business, part-time studies

Small groups

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.