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Opintojakson toteutussuunnitelma

Group307D11/Degree Programme in Innovative Business Services (Rovaniemi)
Study unit307D4E Financial Reporting and Taxation, 5.00 ECTS credits, 133 h
Business and Service Management Skills
PROFESSIONAL STUDIES
ImplementationPerustoteutus/11001
Unit
Time of implementationSpring2/2011-2012
Responsible teacherLammi Kaisa
Other teachers
Status of implementationFinished

Description status Ready
  
Language of instruction English
Starting and ending dates12.03.2012 - 31.05.2012
Minimum number of participants  
Maximum number of participants  
Enrolment period31.08.2011 - 15.09.2011
Implementation method
Virtuality 0 ECTS credits
R&D integration 0 ECTS credits
Resit dates of the exam
Koulutuksen aikataulu (www-linkki)
Description language English 
Objectives

Learning outcome:

Student knows the financial statements in accordance with the Accounting Act and is able to compile and interpret the external accounting reports. He/she knows the company's financial planning, main objectives and instruments and their impact on accounting earnings and direct taxation. He/she can perform the small business accounting and tax planning. The student is able to explain the taxation system and the taxation principles. The student masters the procedure of direct and indirect taxation. He/she understands the principles of different income sources and acquire a general view of counting the taxable income and the effect of business form to taxation. From indirect taxation, he/she has a command of value-added taxation (VAT) procedure and is become familiar with the effects of the value-added tax of domestic and foreign business operations. He/she is able to calculate value-added tax and prepare necessary appeals. Students are able to retrieve electronic information for reporting and review of taxation.

 
Assessment criteria  
Pedagogical arrangements

lectures and exercises

 

Material

material which is availabe in Optima

reference reading given at the first lessons

Content

-financial statement

- external reports

- financial planning and main objectives

- accounting ernings

- taxation, direct and indirect

- taxation system and principles in Finland

- income sources

- VAT, calculation and appeals

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Assessment

1 - 5

Exam and learning exercises passed