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Closing the Books and Analyzing Financial StatementsLaajuus (10 cr)

Code: KH00BZ21

Credits

10 op

Objective

The student is able to
- prepare financial statements and consider the flexibility in closing the books
- prepare consolidated financial statements according to Finnish Accounting Standards
- solve special features of value-added taxation
- create cash flow statements
- analyze financial statements of a company
- calculate and interpret financial key figures
- make conclusions of the financial situation of a company

Content

- financial statements
- flexibility in closing the books; depreciation difference, reserves, revaluation of assets
- practical aspects of VAT
- consolidated balance sheet and income statement
- cash flow statement
- financial analysis as a tool for planning and controlling
- the key ratios of profitability, liquidity and solvency
- deducing from the key ratios

Enrollment

01.06.2023 - 01.09.2023

Timing

14.08.2023 - 01.12.2023

Number of ECTS credits allocated

10 op

Mode of delivery

Contact teaching

Unit

Engineering and Business

Campus

Lemminkäisenkatu

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Business
Teachers
  • Eeva Lehtinen
  • Pia Lindman
Groups
  • MLIITS22
    Liiketalouden monimuotokoulutus, syksy 2022

Objective

The student is able to
- prepare financial statements and consider the flexibility in closing the books
- prepare consolidated financial statements according to Finnish Accounting Standards
- solve special features of value-added taxation
- create cash flow statements
- analyze financial statements of a company
- calculate and interpret financial key figures
- make conclusions of the financial situation of a company

Content

- financial statements
- flexibility in closing the books; depreciation difference, reserves, revaluation of assets
- practical aspects of VAT
- consolidated balance sheet and income statement
- cash flow statement
- financial analysis as a tool for planning and controlling
- the key ratios of profitability, liquidity and solvency
- deducing from the key ratios

Evaluation scale

H-5

Enrollment

01.06.2022 - 31.08.2022

Timing

15.08.2022 - 11.12.2022

Number of ECTS credits allocated

10 op

Mode of delivery

Contact teaching

Unit

Engineering and Business

Campus

Lemminkäisenkatu

Teaching languages
  • Finnish
Degree programmes
  • Degree Programme in Business
Teachers
  • Eeva Lehtinen
  • Pia Lindman
Groups
  • MLIITS21

Objective

The student is able to
- prepare financial statements and consider the flexibility in closing the books
- prepare consolidated financial statements according to Finnish Accounting Standards
- solve special features of value-added taxation
- create cash flow statements
- analyze financial statements of a company
- calculate and interpret financial key figures
- make conclusions of the financial situation of a company

Content

- financial statements
- flexibility in closing the books; depreciation difference, reserves, revaluation of assets
- practical aspects of VAT
- consolidated balance sheet and income statement
- cash flow statement
- financial analysis as a tool for planning and controlling
- the key ratios of profitability, liquidity and solvency
- deducing from the key ratios

Evaluation scale

H-5