Financial statements and corporate taxationLaajuus (5 cr)
Code: 3011461
Credits
5 op
Objective
The student
- can prepare financial statements and consider the flexibility in closing the books
- can solve special features of value added taxation
- can calculate the amount of taxable income for different forms of enterprises
- can plan and calculate taxes from the perspective of the owner
Content
- financial statements
- flexibility in closing the books; depreciation difference, reserves, revaluation of assets
- practical aspects of VAT
- consolidated balance sheet and income statement
- cash flow statement
Enrollment
01.06.2023 - 11.09.2023
Timing
04.09.2023 - 17.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Engineering and Business
Campus
Lemminkäisenkatu
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business
Teachers
- Pia Lindman
Groups
-
PLIITS22TAHAPLIITS22TAHA
Objective
The student
- can prepare financial statements and consider the flexibility in closing the books
- can solve special features of value added taxation
- can calculate the amount of taxable income for different forms of enterprises
- can plan and calculate taxes from the perspective of the owner
Content
- financial statements
- flexibility in closing the books; depreciation difference, reserves, revaluation of assets
- practical aspects of VAT
- consolidated balance sheet and income statement
- cash flow statement
Content scheduling
- flexibility in financial statements; depreciation difference, provisions, revaluation
- current assets, inventories
- VAT in practise
- Taxation
Evaluation scale
H-5
Enrollment
01.06.2022 - 07.09.2022
Timing
29.08.2022 - 20.12.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Campus
Kupittaa Campus
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business
Teachers
- Pia Lindman
Groups
-
PLIITS21tahaPLIITS21taha
Objective
The student
- can prepare financial statements and consider the flexibility in closing the books
- can solve special features of value added taxation
- can calculate the amount of taxable income for different forms of enterprises
- can plan and calculate taxes from the perspective of the owner
Content
- financial statements
- flexibility in closing the books; depreciation difference, reserves, revaluation of assets
- practical aspects of VAT
- consolidated balance sheet and income statement
- cash flow statement
Content scheduling
- flexibility in financial statements; depreciation difference, provisions, revaluation
Evaluation scale
H-5