Financial statements and corporate taxation (5 cr)
Code: 3011461-3006
General information
Enrollment
01.06.2023 - 11.09.2023
Timing
04.09.2023 - 17.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Engineering and Business
Campus
Lemminkäisenkatu
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business
Teachers
- Pia Lindman
Groups
-
PLIITS22TAHAPLIITS22TAHA
- 04.09.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 11.09.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 18.09.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 25.09.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 02.10.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 09.10.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 23.10.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 30.10.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 06.11.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 13.11.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 20.11.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 27.11.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
- 04.12.2023 08:00 - 12:00, Tilinpäätös ja yritysverotus 3011461-3006
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
- current assets, inventories
- VAT in practise
- Taxation
Evaluation scale
H-5