Closing the Books and Analyzing Financial Statements (10 cr)
Code: KH00BZ21-3001
General information
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