Accounting and Taxation (5 ECTS)

Learning outcomes

On completion of the course the student will be able to:
- Plan financial statements and consider issues on taxation related to them
- Calculate the amount of tax for different types of companies
- Calculate the amount of tax for private persons
- Prepare a tax return for a business enterprise and any relevant attachments to it
- Pequest a claim for adjustment
- Explain the difference between accounting profit and taxable income

Content

- Trade taxation
- Taxation procedure
- Income taxation, personal taxation, business taxation
- Planning financial statements

Prerequisites

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

Teaching methods

Interactive lecture
Distance learning
Guided assignments

Learning materials and recommended literature

Introduction to the Finnish Judicial, WSOY 2012
Tax Law, WSOY

Alternative completion methods of implementation

Kirjatentti

Exam dates and retake possibilities

Rästitenttipäivät

Student workload

5 opintopistettä

Further information for students

Opiskelijat laativat ja esittävät oikeustapausanalyysejä

Assessment methods and criteria

Learning assignment 100 %

Total 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.