Public Finance 2Laajuus (2 cr)

Objective

The student knows the specific issues of accounting and financial statements of municipalities and welfare areas.
The student is able to prepare the financial statements of municipalities and welfare areas.
The student will have a general understanding of the financial reporting of a group of municipalities.
The student will understand the specific features of responsible public finance.

Content

Special issues in municipal and welfare area accounting and financial reporting
Municipal and welfare region accounts
Basics of financial reporting for the local government group
Specific features of responsible public finance

Materials

To be announced at the beginning of the course

Assessment criteria, excellent (5)

The student has a very good knowledge of the specific issues of municipal and welfare accounting and financial reporting. The student has a high level of competence in the preparation of municipal and welfare area financial statements. The student has a good understanding of the basics of financial reporting in a group of municipalities and of the specificities of responsible public finance.

Assessment criteria, good (3)

The student has a good knowledge of the specific issues of municipal and welfare accounting and financial statements. The student is able to prepare well the financial statements of municipalities and welfare areas. The student has a good understanding of the basics of financial reporting for a group of municipalities and the specific features of responsible public finance.

Assessment criteria, satisfactory (1)

The student knows the specific issues of accounting and financial statements of municipalities and welfare areas. The student is able to prepare the financial statements of municipalities and welfare areas. The student understands the basics of financial reporting of a group of municipalities and the specific features of responsible public finance.

Execution methods

To be announced at the beginning of the course

Accomplishment methods

To be announced at the beginning of the course