Bookkeeping and VAT (5 ECTS)
Code: LX00BW86-3005
General information
- Enrollment
- 04.05.2020 - 09.08.2020
- Registration for the implementation has ended.
- Timing
- 25.08.2020 - 15.12.2020
- Implementation has ended.
- Number of ECTS credits allocated
- 5 ECTS
- Mode of delivery
- On-campus
- Campus
- Leiritie 1
- Teaching languages
- Finnish
- Seats
- 20 - 35
- Degree programmes
- Economics and Business Administration
Learning outcomes
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
Prerequisites
Business Accounting 5 cr
Financial Accounting and Closing of the Accounts 5 op
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.