Payroll Management and Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TLTP0703 |
| Curriculum: | LT 2021 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2022-2023) |
| Semester: | Autumn |
| Credits: | 2 cr |
| Responsible Teacher: | Lehtimäki, Harri |
| Language of Instruction: | Finnish |
Courses During the Academic Year 2022-2023
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 3009 | LT2021-2K | 2022-10-24 – 2022-12-18 | Harri Lehtimäki | Finnish | 2022-08-01 – 2022-09-06 |
| 3010 | LT2021-2M | 2022-10-24 – 2022-12-18 | Harri Lehtimäki | Finnish | 2022-08-01 – 2022-09-06 |
| 3011 | LT2021-2O, LT2021-2T | 2022-10-24 – 2022-12-18 | Harri Lehtimäki | Finnish | 2022-08-01 – 2022-09-06 |
| 3013 | LT2021V-2K | 2022-08-22 – 2022-12-18 | Harri Lehtimäki | Finnish | 2022-08-01 – 2022-09-06 |
Still need to take the course? See the courses during the academic year 2024-2025.
Learning Outcomes
The student should understand the importance of payroll administration as part of the operations of the business entity and is familiar with the central concepts of hiring.
Student's Workload
Total work load of the course: 40 h
- of which scheduled studies: 22 h
- of which autonomous studies: 18 h
The assesment of student's own learning 1 h is included in contact lessons.
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting.
Contents
Statutory Insurances, Withholding Tax, National Insurance Contributions, Fringe benefits, Reimbursement of expenses, annual Vacations, collective agreements, the calculation of working time pay, payroll accounting entries.
Regional Impact
The Basic Skills of Payroll Management to the Use of Regional and International Companies.
Internationality
Understanding the Basics of Payroll Management also when you are working with International Issues.
Recommended or Required Reading and Other Learning Resources/Tools
Stenbacka Juha - Söderström Terttu (newest edition). Palkanlaskenta. Helsinki. Sanoma Pro Oy.
- Information of the tax authorities
- Legislation in force and egreements
- Handouts
- Written exercises
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises and self-studies.
Assessment Criteria
5 the student can give reasons for solutions made when acting in tasks of an expert. He can recognise development needs in the field.
3 the student can utilize essential conseps in a single assignments and understand the theories on which the assignments are based. He recognised the area of expertise in his/her field.
1 the student recognises and understands the essential theories, principles and methods. He recognises the area of expertise in his/her field.
Assessment Methods
Written test, numerical evaluation (0-5).