Financial statements and corporate taxationLaajuus (5 cr)
Course unit code: 3011461
General information
- Credits
- 5 cr
- Teaching language
- Finnish
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
Qualifications
Talousosaaminen / Kirjanpidon perusteet