Finance

Consolidated Accounting, 10 YH credits.

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TUC Yrkeshögskola
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Part of the YH programme Redovisningsekonom at TUC Yrkeshögskola. This course cannot be applied for on its own. Programme code: RED19JÖN.

Consolidated Accounting, 10 YH credits, gives knowledge of what a group of companies is and how simpler consolidated accounts are prepared based on the financial statements of the parent and subsidiary companies. You learn what distinguishes consolidated accounts from the individual companies' financial statements, and the difference between genuine and non-genuine groups. The aim is for you to be able to prepare simpler consolidated accounts independently.

Duration: 2 weeks
Language: Swedish
Level: Advanced
CSN-eligible

Time commitment: Full-time study equivalent to 10 YH credits (approx. 2 weeks)

Part of YH programme
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About the course.

The purpose of the course is to give knowledge of the meaning of the concepts of a group of companies and consolidated accounting. The aim of the course is for students to gain knowledge of what it means for a company to be part of a group, and the competence to prepare simpler consolidated accounts.

The purpose of the course is to give knowledge of the meaning of the concepts of a group of companies and consolidated accounting. The aim of the course is for students to gain knowledge of what it means for a company to be part of a group, and the competence to prepare simpler consolidated accounts.

What you will learn

What you learn.

  • You understand the concepts of a group of companies and consolidated accounting.
  • You can prepare simpler consolidated accounts based on parent and subsidiary financial statements.
  • You can explain the difference between consolidated accounts and individual companies' financial statements.
  • You understand the difference between genuine and non-genuine groups.
Curriculum

How the course is built.

  1. What is a group of companies?

    Basic concepts of group formation and group structure.

  2. Foundations of consolidated accounting

    Preparing simpler consolidated accounts.

  3. Genuine and non-genuine groups

    Differences between different types of group formation.

  4. Practical exercises

    Exercises in compiling consolidated accounts from year-end data.

Target audience

Who is this for?

The course suits YH students in finance and accounting who want to deepen their knowledge of consolidated accounting.

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