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Konsernitilinpäätös (LDV001), 3 op
Basic information
| Course name: | Konsernitilinpäätös Corporate Financial Statement |
| Course Winha code: | LDV001 |
| Kurre acronym: | |
| Credits: | 3 |
| Type and level of course: | Optional Studies |
| Year of study, semester or study period: | 3.year |
| Implementation: | Not defined |
| Semester: | 0708 |
| Language of tuition: | Suomi |
| Teacher: | |
| 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.
Recommended reading
Tomperi: Kehittyvä kirjanpitotaito, Oy Edita Ab, latest edition
Tomperi: Kehittyvä kirjanpitotaito- Study book, Oy Edita Ab, latest edition
Leppiniemi; Liikekirjanpito, luku 16, WSOY Yritysonline
Teaching and learning strategies
Class room teaching and excercises:
Exam:
Student individual workload