Financial statements and corporate taxation (5 cr)
Code: 3011461-3003
General information
Enrollment
01.06.2020 - 15.09.2020
Timing
31.08.2020 - 16.12.2020
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Engineering and Business
Campus
Kupittaa Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business
Teachers
- Pia Lindman
Scheduling groups
- PLIITS19TAHA_R1 (Size: 0. Open UAS: 0.)
- PLIITS19TAHA_R2 (Size: 0. Open UAS: 0.)
Groups
-
PLIITS19TAHAPLIITS19taha
Small groups
- PLIITS19TAHA_R1
- PLIITS19TAHA_R2
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