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Entrepreneurship in ConstructionLaajuus (3 ECTS)

Course unit code: TR00AB63

General information


Credits
3 ECTS

Objective

On completion of the course the student will be familiar with:
- different forms of business
- the principles of accounting and taxation
- drawing up a business plan

Content

Different forms of business: limited company, limited partnership, proprietorship. Starting up a business. Profit and loss account, balance. The basics of taxation: value added tax, business income tax. Business plan.

Assessment criteria, satisfactory (1)

The student is familiar with different business models, as well as their operational functions and responsibilities and the establishment of the necessary documents to the company and their content. The student is familiar with the principles of accounting, budgeting, income statement, balance sheet and cash flow, corporate income tax and a business plan. The student is familiar with the principles of the company's bankruptcy and the dismantling. The student is familiar with the principles of a company's human resource management and payroll.

Assessment criteria, good (3)

The student knows various forms of companies and the policies and responsibilities related to their operation and knows how to set up a business independently. The student is able to carry out accounting, budgeting, income statement, balance sheet and cash flow, corporate income tax and a business plan. The student is able to dismantle an enterprise and knows the principles and consequences of the bankruptcy of a company. The student is able to carry out human resource management and payroll.

Assessment criteria, excellent (5)

The student can choose the operating environment suitable for the corporate form, and is able to develop the company's approach to the changing operating environment. The student is able to develop accounting, budgeting, profit and loss account, balance sheet and cash flow statement, corporate taxation, and business plan in a changing environment. The student is able to plan the dismantling and bankruptcy of a company. The student is able to develop the company's human resource management and payroll.

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