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Opintojakson toteutussuunnitelma

 Palaa
GroupR31D17S/International Business (Rovaniemi)
Study unitR301DL16 Financial Reporting and Taxation in Business Context, 5.00 ECTS credits, 133 h
PROFESSIONAL STUDIES
ImplementationPerustoteutus/18001
Unit
Time of implementationAutumn1/2018-2019, Autumn2/2018-2019
Responsible teacherKangasvieri Minna
Other teachersMattila Erkki
Status of implementationOngoing

Description status Ready
  
Language of instruction English
Starting and ending dates22.10.2018 - 31.12.2018
Minimum number of participants  
Maximum number of participants  
Enrolment period15.04.2018 - 15.05.2018
Implementation method Contact instruction
Virtuality 2 ECTS credits
R&D integration 2 ECTS credits
Resit dates of the exam
Koulutuksen aikataulu (www-linkki)
Description language English 
Objectives

Student understands the bookkeeping process based on Finnish Legislation. Hes/he is able to do a small company’s financial reporting and taxation. Student is able to calculate currency differencies and value added taxes. He/she is able to make statistics.

 
Assessment criteria

Satisfactory

Good

Excellent

Student can name the main concepts of financial reporting and taxation. He/she understands the taxation procedures on a basic level and understands the bookkeeping process. Student is able to dobasic calculations on currencies, VAT and create statistics with assistance.

Student can compile financial reporting and taxation documents. He/she can do bookkeeping with assistance. Hes/he is able to calculate currencies and VAT. He/she is able make statistical calculations with some assitance.

Student is able to do financial reporting and taxation documents according to the instructions. He/she is able to do the mathematical calculations independently.

 
Pedagogical arrangements

Our pedagogical approach includes various pedagogical methods, such as tutorials, lectures, practical projects and learning assignments and /or an exam.

Material

Materials will be given be the lectures on first class.

Content

Prerequisites:

Previous study's basic of bookkeeping.

Previous studies: Basic Knowledge and Skills on Economic, Financial Management and Business Mathematics or similar.

On first lecture there will be exam to check students knowledge of bookkeeping.

Financial Reporting:

  1. company forms + bookkeeping differences
  2. financial statement and external reports

Financial planning and main objectives

Taxation:

  1. taxation, direct and indirect
  2. TAX law and taxation procedure, mainly on company's point of view
  3. taxation system and principles in Finland
  4. VAT continues+ foreign VAT + EU VAT + appeals
  5. accounting earnings
  6. income sources
Assessment

0 (Fail) - 5.

Satisfactory:

Student can name the main concepts of financial reporting and taxation. He/she understands the taxation procedures on a basic level and understands bookkeeping process. Student can do the mathematical calculations with assistance.

Good:

Student can compile financial reporting and taxation documents. He/she can do bookkeeping with assistance. Student can compile basic mathematical calculations.

Excellent:

Student is able to do financial reporting and taxation documents according to the instructions. Student is able to do the mathematical tasks according to the instructions.

Fail:

The student does not complete the assignments according to instructions or does not attend the learning situations at all. He/she does not pass the assignments and/or the exam as required.

More details will be given in the beginning of the study unit.

Previous studies: Basic Knowledge and Skills on Economic, Financial Management and Business Mathematics or similar.

 Palaa