The course takes place in period

2 (2021-10-25 to 2021-12-31)


Extension studies

Teaching language


Type of course


Cycle/level of course


Recommended year of study


Total number of ECTS

5 cr

Competency aims

The aim of the course is:
The student has detailed knowledge of the
contents and structure of financial statements
as well as understanding how to analyze and
draw conclusions based on these. Understanding
the role of tax issues in this respect
according to Finnish laws is also a aim of the

Learning outcomes

At the end of the course the student is
familiar with the contents of financial
statements including tax questions, and is also
able to read and discuss these in a
professional context.
The student is familiar with Auditing in

Course contents

The main financial statements are covered in
Income Statement
Balance Sheet
Cash Flow analysis
Tax issues are covered in a Finnish perspective

Prerequisites and co-requisites

Finnish Financial Accounting or equivalent

Previous course names


Recommended or required reading

Soile Tomperi: Kehittyväkirjanpitotaito
Soile Tomperi: Bokföring i praktiken
Bokföringslag 3.12.1997Korkeamäki, Ari-
Matti:Tilintarkastuksen perusteet.WSOY, 2008.
Handed information.

Study activities

  • Lectures - 10 hours
  • Practical exercises - 35 hours
  • Small-group work - 20 hours
  • Individual studies - 50 hours
  • Internet-based studies - 20 hours


  • Total workload of the course: 135 hours
  • Of which autonomous studies: 135 hours
  • Of which scheduled studies: 0 hours

Mode of Delivery

Participation in tuition

Assessment methods

  • Exams (written-, oral-, home-)

Assessment requirements

Information will be given at the introduction
and on Itslearning.
To pass the course the student should pass:
final exam (50 p), mandatory assignments
(30 p), groupwork (20 p) and a company visit. To
pass the course the student needs 50 %
of total points.


Puukko Linda


Puukko Linda

Group size

No limit (31 students enrolled)

Assignments valid until

12 months after course has ended

Course enrolment period

2021-10-11 to 2021-10-24

Assessment methods

  • Date of examination will be announced later - Exams
  • Date will be announced later - Other assignments
Room reservations
Date Time Room Title Description Organizer
2021-10-29 10:00 - 12:00 E385 Bokslut Puukko Linda
2021-11-05 10:00 - 13:00 E383 Bokslut Puukko Linda
2021-11-10 13:00 - 15:00 E385 Bokslut Puukko Linda
2021-11-17 13:00 - 15:00 E385 Bokslut Puukko Linda
2021-11-29 13:00 - 15:00 E385 Bokslut Puukko Linda
2021-12-10 12:15 - 15:15 B518 Bokslut - ONLINE Grupparbete Puukko Linda
2021-12-15 13:00 - 15:00 E385 Bokslut - ONLINE Puukko Linda

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