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Front Page > Archived Education > Business Economics (T-LT) > 2006 > Year 3 > Group Accounting (TLS3303)

Group Accounting

Structure Type: Study unit
Code: TLS3303
Type: Optional obligatory / Basic Studies
Curriculum: T-LT 2006
Level: Bachelor of Business Administration
Year of Study: 3 (2008-2009)
Credits: 3 cr
Language of Instruction: Finnish

Courses During the Academic Year 2008-2009

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
2T-LT-3T2008-10-27 – 2009-03-07Harri LehtimäkiFinnish2008-10-06 – 2008-11-02

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.


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