Financial statements and corporate taxation (5 cr)
Code: 3011461-3002
General information
Enrollment
03.06.2019 - 29.09.2019
Timing
02.09.2019 - 08.12.2019
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Engineering and Business
Campus
Kupittaa Campus
Teaching languages
- Finnish
Seats
10 - 30
Degree programmes
- Degree Programme in Business
Teachers
- Pia Lindman
Scheduling groups
- PLIITS18taha1 (Size: 0. Open UAS: 0.)
- PLIITS18taha2 (Size: 0. Open UAS: 0.)
Groups
-
PLIITS18tahaPLIITS18taha
Small groups
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
Evaluation scale
H-5