Siirry suoraan sisältöön

Kirjanpito ja arvonlisäverotus (5 cr)

Code: LX00BW86-3004

General information


Enrollment

27.05.2019 - 12.08.2019

Timing

27.08.2019 - 10.12.2019

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Liiketalous

Campus

Leiritie 1

Teaching languages

  • Finnish

Seats

20 - 35

Degree programmes

  • Liiketalouden tutkinto-ohjelma

Teachers

  • Raija Olkkola

Teacher in charge

Raija Olkkola

Groups

  • LXD17S1
    Liiketalouden tutkinto-ohjelma

Objective

The student will be able to take into account the requirements of the different forms of enterprises. The student can apply the Value Added Tax Act. The student will be able to count and record VAT for domestic, in-house and international trading as well as know the payment procedure related to VAT.

Content

- Effect of the forms of enterprises for accounting
- VAT implications in domestic and international trading

Materials

Will be annouced later

Teaching methods

Interactive lecture
Guided assignments
Individual learning assignments

Completion alternatives

Exam 100 %

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

Students have achieved the course objectives well, even though the knowledge and skills need improvement on some areas. Students are able to define the course concepts and models and are able to justify the analysis. The student is able to apply their knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

Students have achieved the objectives of the course with excellent marks. Students master commendably the course subject area’s concepts and models. Students are able to make justified and fluent analysis and to present concrete development measures. The students are well prepared to apply their knowledge in leisure, study and work situations. Students are able to analyze the business sector expertise and the evolvement of their own expertise.

Assessment criteria, approved/failed

Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment methods and criteria

Assignments 50 %
Exam 50 %

Qualifications

Business Accounting 5 cr
Financial Accounting and Closing of the Accounts 5 op