Group accounting (5 cr)
Code: LT00AB19-3004
General information
- Enrollment
- 15.08.2020 - 04.09.2020
- Registration for the implementation has ended.
- Timing
- 31.08.2020 - 30.11.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 2 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- Campus
- Kouvola Campus
- Teaching languages
- Finnish
- Seats
- 20 - 40
- Degree programmes
- Degree Programme in Business Management
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
Students can
a. use professional vocabulary and concepts in an expert way
b. evaluate information sources critically
e. choose appropriate models, methods, software and techniques according to the purpose and justify these choices
g. apply critically the ethical principles of the professional field
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.