Group accounting (5 cr)

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.