Group accounting (5 cr)
Code: LT00AB19-3009
General information
Enrollment
06.04.2022 - 22.04.2022
Timing
05.09.2022 - 05.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
3 op
Mode of delivery
40 % Contact teaching, 60 % Distance learning
Unit
Department of Business
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
-
LTKV21KM2Business, part-time studies
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?
Opiskelumateriaali
Soile Tomperi: Kehittyvä kirjanpito konsernitilinpäätösluku
Opintojakson Learn-alustalla oleva materiaali.
Yksilölliset oppimisväylät
Työviikkopohjainen oppimisväylä.
Tentit ja muut määräajat
Opintojaksolla ei tehdä TKI tai työelämäyhteistyötä
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.