Group accounting (5 cr)
Code: LT00AB19-3010
General information
- Enrollment
-
06.04.2023 - 21.04.2023
Registration for the implementation has ended.
- Timing
-
04.09.2023 - 10.12.2023
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 2 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Blended 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
-
LTKV22KM2Business, part-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?
Course material
Kaikki materiaali tulee Learn-kurssipohjalle.
Study forms and methods
Työviikkopohjainen opintoväylä:
Aktiivinen osallistuminen lähiopetukseen, oppimistehtävät ja tentti.
Yksilöllinen opintoja nopeuttava opintoväylä:
Opintojaksolla ei ole opintoja nopeuttavaa opintoväylää.
Työhön integroitu opintoväylä:
Ei työhön integroitua opintoväylämahdollisuutta.
RDI and work-related cooperation
Ei TKI-osuutta. Kurssi on luonnostaan työelämäläheinen.
Evaluation scale
1-5
Qualifications
Accounting studies, or equivalent knowledge.