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Group accounting (5 cr)

Code: LT00AB19-3013

General information


Enrollment

06.11.2023 - 17.11.2023

Timing

08.01.2024 - 19.05.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

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
  • 10.01.2024 11:30 - 15:30, Konsernitilinpäätös LT00AB19-3013
  • 17.01.2024 11:30 - 15:30, Konsernitilinpäätös LT00AB19-3013
  • 24.01.2024 11:30 - 15:30, Konsernitilinpäätös LT00AB19-3013
  • 31.01.2024 11:30 - 15:30, Konsernitilinpäätös LT00AB19-3013
  • 08.02.2024 10:00 - 14:15, Konsernitilinpäätös LT00AB19-3013
  • 21.02.2024 12:15 - 16:15, Konsernitilinpäätös 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?

Opiskelumateriaali

IFRS and enterprise arrangements.

Yksilölliset oppimisväylät

Itsenäinen opiskelu hyödyntäen Learn-alustalla materiaalia ja muuta materiaalia.

Evaluation scale

1-5

Qualifications

Accounting studies, or equivalent knowledge.