Business taxation (5 cr)
Code: LT00AB15-3003
General information
- Enrollment
- 15.08.2019 - 30.08.2019
- Registration for the implementation has ended.
- Timing
- 28.10.2019 - 20.12.2019
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 3 cr
- Virtual portion
- 2 cr
- Mode of delivery
- Blended learning
- Unit
- Liiketalouden koulutusyksikkö, Kouvola (vanhennettu)
- Campus
- Kouvola Campus
- Teaching languages
- Finnish
- Seats
- 20 - 50
- Degree programmes
- Degree Programme in Business Management
- Teachers
- Maisa Räsänen
- Teacher in charge
- Maisa Räsänen
- Groups
-
LTKV18SP2Business, full-time studies
- Course
- LT00AB15
Objective
You can describe the taxation system in Finland.
You know how to calculate income tax in different forms of enterprise.
You can fill in the income tax report for the tax authority.
Content
What is the role of taxation in the company?
How to calculate the income tax for the owners and shareholders?
What kind of information does the company need when filling in the income tax report?
Evaluation
Students can
a. use professional vocabulary in different situations.
b. justify the use of information sources in a critical way.
e. choose appropriate models and methods.
Course material
Soile Tomperi: Yritysverotus ja tilinpäätössuunnittelu, v. 2018 painos tai vanhempi.
Jormakka, Koivusalo, Lappalainen, Niskanen: Laskentatoimi v. 2017 painos tai vanhempi, saatavana myös digikirjana Xamkin kirjastosta.
Evaluation scale
1-5
Qualifications
Financial Accounting studies or equivalent knowledge.