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Closing the Books and Analyzing Financial Statements (10 cr)

Code: KH00BZ21-3002

General information


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
  • 31.08.2023 09:00 - 10:00, Tulevaisuuden työpaja
  • 31.08.2023 10:00 - 13:00, Tulevaisuuden työpaja
  • 31.08.2023 13:00 - 16:00, Tulevaisuuden työpaja
  • 31.08.2023 13:00 - 16:00, Tulevaisuuden työpaja
  • 01.09.2023 13:00 - 16:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002
  • 28.09.2023 09:00 - 12:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002
  • 28.09.2023 13:00 - 16:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002
  • 29.09.2023 13:00 - 16:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002
  • 26.10.2023 09:00 - 12:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002
  • 26.10.2023 13:00 - 16:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002
  • 16.11.2023 13:00 - 16:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002
  • 17.11.2023 13:00 - 16:00, Tilinpäätöksen laadinta ja analysointi KH00BZ21-3002

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