Financial Statements and Cash Flow StatementsLaajuus (5 cr)
Code: KH00CV78
Credits
5 op
Objective
The student can
• prepare the financial statements and take account of any flexibility in the preparation of the
financial statements
• resolve specific VAT issues
• prepare a cash flow statement
Content
• financial statements
• flexibility items in the financial statements; depreciation, provisions, and reserves, value
adjustments
• inventory valuation and income recognition principles
• practical VAT situations
• cash flow statement
Enrollment
01.06.2024 - 08.09.2024
Timing
01.09.2024 - 20.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Engineering and Business
Campus
Kupittaa Campus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business
Teachers
- Pia Lindman
Groups
-
PLIITS23TAHA
Objective
The student can
• prepare the financial statements and take account of any flexibility in the preparation of the
financial statements
• resolve specific VAT issues
• prepare a cash flow statement
Content
• financial statements
• flexibility items in the financial statements; depreciation, provisions, and reserves, value
adjustments
• inventory valuation and income recognition principles
• practical VAT situations
• cash flow statement
Content scheduling
- flexibility in financial statements; depreciation difference, provisions, revaluation
- current assets, inventories
- VAT in practise
- Cash flow statement
Evaluation scale
H-5