Study Guide

Objective

You show that you are familiar with the basics of an enterprise’s finances and value added taxation. 
You can draw up the financial statements of a small enterprise including value added taxation. 
You can take into account the relation between accounting and business taxation in annual reporting.

Content

What is the key terminology related to accounting, financial statements and value added taxation? 
How to identify and register business transactions in the accounting of a small enterprise? 
How to draw up an income statement and a balance sheet of a small enterprise? 
What is the role of value added taxation in accounting and financial statements? 
How does the accounting result differ from the taxable income?

Opiskelumateriaali

Kirja: Käytännön kirjanpito (Soile Tomperi 2021).
Kirjasta tulevat osa-alueet tarkentuvat opintojakson alussa.
Kirja: Kehittyvä kirjanpitotaito (Soile Tomperi 2021).
Kirjasta tulevat osa-alueet tarkentuvat opintojakson alussa.
Opettajan muu materiaali Learnissä.

Evaluation scale

1-5

Qualifications

Financial accounting