•   Group accounting LT00AB19-3007 30.08.2021-31.12.2021  5 credits  (LTKV20KM2) +-
    Learning outcomes of the course
    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.
    Prerequisites and co-requisites
    Accounting studies, or equivalent knowledge.
    Course contents
    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?
    Name of lecturer(s)

    Jarmo Kulhelm

    Mode of delivery

    40% Face-to-face, 60% Distance learning

    Recommended or required reading

    Soile Tomperi: Kehittyvä kirjanpito konsernitilinpäätösluku
    Opintojakson Learn-alustalla oleva materiaali. (not translated)

    Assessment methods and criteria

    Tentti jossa kirjallisen tunnilla käsitellyn tehtävämateriaalin ja kirjojen käyttö sallittu. (not translated)

    Language of instruction

    Tuition in Finnish

    Timing

    30.08.2021 - 31.12.2021

    Enrollment date

    12.04.2021 - 25.04.2021

    5 credits

    Group(s)
    • LTKV20KM2
    Seats

    20 - 50

    Unit, in charge

    Liiketalouden koulutusyksikkö, Kouvola (not translated)

    Teacher(s)

    Jarmo Kulhelm

    Programme(s)

    Degree Programme in Business Management

    Unit location

    Kouvola Campus

    Virtual proportion

    3 credits

    Evaluation scale

    1-5

    Planned learning activities and teaching methods

    Työviikkopohjainen oppimisväylä. (not translated)

    Students use of time and load

    1 op = 27 tuntia opiskelijan työtä (lähiopiskelua ja verkko-opiskelua). (not translated)

    Exam schedule

    Tentti jossa kirjallisen tunnilla käsitellyn tehtävämateriaalin ja kirjojen käyttö sallittu. (not translated)