Group accounting (5 cr)

Code: LT00AB19-3013

General information

Enrollment: 06.11.2023 - 17.11.2023
Registration for the implementation has ended.

Timing: 08.01.2024 - 19.05.2024
Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Contact learning

Unit: Department of Business

Campus: Kouvola Campus

Teaching languages: Finnish

Seats: 20 - 40

Degree programmes: Degree Programme in Business Management

Teachers: Jarmo Kulhelm

Teacher in charge: Jarmo Kulhelm

Groups: LTKV22SP2
Business, full-time studies

Course: LT00AB19

No reservations found for realization LT00AB19-3013!

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

IFRS and enterprise arrangements.

Study forms and methods

Itsenäinen opiskelu hyödyntäen Learn-alustalla materiaalia ja muuta materiaalia.

Evaluation scale

1-5

Qualifications

Accounting studies, or equivalent knowledge.