Advanced Course in AccountingLaajuus (3 cr)
Course unit code: LL10052
General information
- Credits
- 3 cr
- Teaching language
- Finnish
- Responsible person
- Aini Simola
Objective
To deepen the student's understanding and practical application skills, in specific aspects of national accounting and financial reporting. Upon completion of the course, the student will be able to solve specific accounting problems and apply his/her knowledge to demanding tasks in the field of financial management.
Content
Topical subjects that change from year to year, as well as more permanent themes, including at least:
- Accrual and valuation rules in accounting,
- Accounting treatment and amortisation, including periodicity and valuation adjustments, and the challenges of preparing financial statements for small and micro-enterprises (notes to the financial statements),
- Changes in the equity of a limited company.
In addition, the current topics are influenced by, for example, updates to the Accounting Standards Board's general guidance and new pronouncements.