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Sound Accounting and Financial Statement Procedure (5 cr)

Code: 3H-326-3006

General information


Enrolment period
28.11.2016 - 09.01.2017
Registration for the implementation has ended.
Timing
01.01.2017 - 04.03.2017
Implementation has ended.
Credits
5 cr
Local portion
5 cr
Mode of delivery
Contact learning
Unit
Business Administration
Campus
TAMK Main Campus
Teaching languages
Finnish
Degree programmes
Degree Programme in Business Administration
Teachers
Ritva Vainionpää
Arja Reinvall
Person in charge
Arja Reinvall
Course
3H-326

Objectives (course unit)

The course deepens students’ skills in accounting and business law.

After completing the course students will
- know the content of the Finnish accounting act and decree and can apply the “sound accounting procedure”
- be able to formulate and report separate and consolidate financial statements according to the Finnish accounting act
- know the key principles of IFRS
- master the key principles of the Finnish Limited Liability Companies Act

Content (course unit)

What does “sound accounting procedure” mean?
How are the Finnish accounting act and decree interpreted in practice?
How are consolidated financial statements formulated?
How are financial statements reported to interest groups?
How is IFRS different from FAS?
What do company mergers and acquisitions mean?
What does the law require from limited companies?

Prerequisites (course unit)

2. year studies or similar skills and knowledge.

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