Konsernitilinpäätös (KDV001), 3 op

Basic information

Course name:	Konsernitilinpäätös Corporate Financial Statement
Course Winha code:	KDV001
Kurre acronym:
Credits:	3
Type and level of course:	Optional Studies
Year of study, semester or study period:	3.year
Implementation:	Autumn semester, 1.period
Semester:	0607
Language of tuition:	Suomi
Teacher:	Iiris Kähkönen
Final assessment:	Grading scale (0-5)

Descriptions

Prerequisites

Course contents (core content level)

Corporate Financial Statement, targets for Corporate Financial Statement, group internal transactions, internal ownership, combined calculations, estimated tax liabilities and receivables, minority ownerships.

Course contents (additional)

Inclusion of foreign subsidiaries, partially owned companies.

Core content level learning outcomes (knowledge and understanding)

Student will be able to create group annual balanced sheet and profit and loss statements. He or she will also be familiar with elimination of profits in internal commercial transactions and elimination of mutual ownership. The student will learn how to create combined calculations and to calculate minority ownerships.

Core content level learning outcomes (skills)

The student will be able to create group annual reports and combine data from partially owned companies into a single balance sheet and profit and loss statements.

Teaching and learning strategies

Lectures and guided demonstrations , homework , individual studies , examination .

Teaching methods and student workload

Reports
Individual research, reading
Exam
Lectures and assignments

Assessment weighting and grading

Exam 60%
Reports 40%

Related competences of the degree programme

Advanced business competencies
Personal development