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Financial Statement and Auditing (5 cr)

Code: LD00EH44-3003

General information


Enrollment
06.05.2024 - 11.08.2024
Registration for the implementation has ended.
Timing
26.08.2024 - 20.12.2024
Implementation has ended.
Number of ECTS credits allocated
5 cr
Local portion
5 cr
Mode of delivery
On-campus
Unit
(2019-2024) School of Business
Campus
Leiritie 1
Teaching languages
Finnish
Seats
20 - 35
Degree programmes
Economics and Business Administration
Teachers
Kari Storckovius
Teacher in charge
Anne Perkiö
Groups
LXD22S1
Liiketalouden tutkinto-ohjelma päivä
Course
LD00EH44

Implementation has 14 reservations. Total duration of reservations is 38 h 0 min.

Time Topic Location
Thu 29.08.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA226 Oppimistila
Thu 05.09.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA226 Oppimistila
Thu 12.09.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 19.09.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 26.09.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 03.10.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 10.10.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 24.10.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 07.11.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 14.11.2024 time 14:15 - 16:30
(2 h 15 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 21.11.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 28.11.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 05.12.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Thu 12.12.2024 time 14:15 - 17:00
(2 h 45 min)
Tilinpäätös ja tilintarkastus LD00EH44-3003
MMA119 Oppimistila
Changes to reservations may be possible.

Objective

Upon completion of the course students will recognize the bookkeeping idiosyncrasies of a limited company, a housing cooperative and a society.
The student will be able to apply good auditing practices and auditing standards in practice. The student will be aware of the importance of internal control and risk management and have an overall view of a company’s control environment.

Content

- Bookkeeping idiosyncrasies of a limited company, a housing cooperative and a society
- Auditing standards and good auditing practices
- Internal control

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.

Assessment criteria, approved/failed

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Qualifications

Financial Statement Analysis or equivalent competences

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