Skip to main content

Group accounting (5 cr)

Code: LT00AB19-3004

General information


Enrollment

15.08.2020 - 04.09.2020

Timing

31.08.2020 - 30.11.2020

Number of ECTS credits allocated

5 op

Virtual portion

3 op

Mode of delivery

40 % Contact teaching, 60 % Distance learning

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

  • LTKV19KM2

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.