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Financial statements and corporate taxation (5 cr)

Code: 3011461-3005

General information


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

  • PLIITS21taha
    PLIITS21taha

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