Business Taxation (5cr)
Code: 3011603-3003
General information
- Enrollment
- 01.05.2020 - 02.09.2020
- Registration for the implementation has ended.
- Timing
- 01.08.2020 - 31.12.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 2 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Blended learning
- Unit
- Engineering and Business
- Campus
- Kupittaa Campus
- Teaching languages
- Finnish
- Seats
- 15 - 35
- Degree programmes
- Degree Programme in Business
- Teachers
- Pirjo Varanka
- Course
- 3011603
Unfortunately, no reservations were found for the realization Business Taxation 3011603-3003. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
Evaluation scale
H-5
Content scheduling
- Välittömän verotuksen vaiheet
- Tuloverojärjestelmän rakenne
- Yritykset verovelvollisina; yksityisliike, yhtymät, yhteisöt
- Elinkeinotoiminnan verotettavan tuloksen määrittäminen
- Tilinpäätössuunnittelu
Objective
The student is able to
- calculate the amount of taxable income for different forms of enterprises
- plan and calculate taxes from the perspective of the owner
Content
- taxable income and deductible costs
- calculating taxable profit of a company and its owner
- net worth of a company
- earned income and capital income
- calculating and booking taxes
- company forms and their taxation
Materials
Soile Tomperi: Yritysverotus ja tilinpäätössuunnittelu_Sanomapro 2020
Verohallinnon yms. sähköiset lähteet
Teaching methods
Luennot, itsenäinen työskentely, Optima-ohjaus
Exam schedules
Ei tenttiä, arviointi perustuu palautettaviin tehtäviin
Completion alternatives
Muualla suoritetut vastaavat opinnot
Evaluation methods and criteria
Kaikki palautettavat tehtävät arvioidaan asteikolla 5 - 1
Hyväksymisen alaraja 50 % max pisteistä