Group accounting (5 cr)
Code: LT00AB19-3008
General information
- Enrollment
- 08.11.2021 - 21.11.2021
- Registration for the implementation has ended.
- Timing
- 31.01.2022 - 17.04.2022
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 3 cr
- Virtual portion
- 2 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- Campus
- Kouvola Campus
- Teaching languages
- Finnish
- Seats
- 20 - 50
- Degree programmes
- Degree Programme in Business Management
- Teachers
- Jarmo Kulhelm
- Teacher in charge
- Jarmo Kulhelm
- Groups
-
LTKV20SP2Business, full-time studies
- Course
- LT00AB19
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
Course material
Soile Tomperi: Kehittyvä kirjanpito konsernitilinpäätösluku
Opintojakson Learn-alustalla oleva materiaali.
Study forms and methods
Työviikkopohjainen oppimisväylä.
RDI and work-related cooperation
Opintojaksolla ei tehdä TKI tai työelämäyhteistyötä
Timing of exams and assignments
Tentti jossa kirjallisen tunnilla käsitellyn tehtävämateriaalin ja kirjojen käyttö sallittu.
Student workload
1 op = 27 tuntia opiskelijan työtä (lähiopiskelua ja verkko-opiskelua).
Evaluation scale
1-5
Assessment methods and criteria
Tentti jossa kirjallisen tunnilla käsitellyn tehtävämateriaalin ja kirjojen käyttö sallittu.
Qualifications
Accounting studies, or equivalent knowledge.