Financial statements and corporate taxation (5 cr)
Code: 3011461-3004
General information
Enrollment
01.06.2021 - 12.09.2021
Timing
30.08.2021 - 12.12.2021
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Campus
Kupittaa Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business
Teachers
- Pia Lindman
Groups
-
PLIITS20tahaPLIITS20taha
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