Study Guide

Objective

Students will be proficient in compiling a consolidated financial statement.

Content

Consolidated financial statement
Financing statement

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret the legal theoretical framework of consolidated financial statements and other sources. They are able to compile a demanding consolidated financial statement and financing statement independently. They are able to work in teams to develop its work and team spirit.

Assessment criteria, good (3)

The students are able to interpret the legal theoretical framework of consolidated financial statements. They are able to compile a demanding consolidated financial statement and financing statement independently. They work to achieve common goals in groups and teams.

Assessment criteria, satisfactory (1)

The students are able to recognise the theoretical framework of consolidated financial statements. They are able to compile a demanding consolidated financial statement and financing statement with supervision and can work as part of a group.

Prerequisites

Introduction to Accounting, Practical Bookkeeping and Corporate Taxation.