Consolidated Financial Statement (3 cr)
Code: KLVY061-3009
General information
- Enrollment
-
01.01.2025 - 30.11.2025
Registration for the implementation has begun.
- Timing
-
01.01.2025 - 31.12.2025
Implementation is running.
- Number of ECTS credits allocated
- 3 cr
- Local portion
- 3 cr
- Mode of delivery
- Contact learning
- Teaching languages
- Finnish
- Teachers
- Saara Manninen
- Course
- KLVY061
Objective
Students will be proficient in compiling a consolidated financial statement.
Content
Consolidated financial statement
Financing statement
Location and time
Itsenäinen opiskelu.
Materials
Ilmoitetaan opintojakson verkko-oppimisalustalla.
Teaching methods
Itsenäinen opiskelu.
Student workload
Opintojakso edellyttää 135 tuntia opiskelijan työtä.
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.