Bookkeeping and special questions (5 cr)
Code: LT00DT84-3002
General information
Enrollment
29.11.2023 - 17.12.2023
Timing
15.01.2024 - 31.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Liiketalouden koulutusyksikkö
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Degree Programme in Business Management
Teachers
- Heli Viinamäki
Teacher in charge
Heli Viinamäki
Groups
-
LTKV22SP2Business, full-time studies
-
LTKV21KM2Business, part-time studies
-
LTKV22KM2Business, part-time studies
-
LTKV21SP2Business, full-time studies
-
VV2023-2024Optional studies 2023-2024
Objective
You will be able to record the difference in depreciation, provisions and income recognition of inventories and examine their impact on the company's result.
You can calculate and record different types of special VAT cases.
You are able to handle changes in the equity of a limited company in accounting.
Content
How is VAT applied, for example, in international trade, marginal taxation and construction services?
How do the income recognition principles, depreciation and depreciation of inventories and the provision for repurchase of fixed assets affect the company's result and how are they treated in accounting?
How are the events relating to the formation of a limited company, share capital and profit distribution recorded and how do they affect the adequacy of the company's equity?
What are the general guidelines and statements of KILA?
Evaluation scale
1-5
Qualifications
Accounting (5 ECTS credits) and Business taxation (5 ECTS credits), or equivalent knowledge. It's recommended to study course Analysis of corporate finance (5 ECTS credits) earlier or at the same time with this.