Group Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3303 |
| Type: | Optional obligatory / Basic Studies |
| Curriculum: | T-LT 2005V |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2007-2008) |
| Credits: | 3 cr |
| Language of Instruction: | Finnish |
Courses During the Academic Year 2007-2008
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 1 | T-LT-3T | 2007-10-29 – 2008-03-07 | Harri Lehtimäki | Finnish | 2007-10-08 – 2007-11-02 |
Learning Outcomes
The student is able to identify the group structure, can prepare consolidated financial statements and knows the basic principles of IFRS-accounting practice.
Contents
The definition of the group concept, various group structures, the contents and objectives of consolidated financial statements, preparation techniques, elimination of inter-company transactions and holdings, separation of minority interests, aggregation of subsidiaries into the consolidated financial statements, combining foreign subsidiaries and associated companies, the use of the Navita-business model-software for preparation of consolidated financial statements, IAS/IFRS-standards, IAS/IFRS-accounting principles.
Recommended or Required Reading and Other Learning Resources/Tools
Alhola, Kari Koivikko, Aarne Räty, Päivi 2003 tai uudempi. Konsernitilinpäätös ja IAS. Vantaa. WSOY.
Handouts
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, written exercises, self-reliant studying, exercises with Navita-business model-applications.
Assessment Methods
Written test, active participation. Assessment on scale 0-5.