Corporate Taxation and Financial Statement Planning
| Structure Type: | Study unit |
|---|---|
| Code: | TL00BR15 |
| Curriculum: | LT 2025 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2027-2028) |
| Semester: | Autumn |
| Credits: | 5 cr |
| Responsible Teacher: | Mäkelä, Riikka |
| Language of Instruction: | Finnish |
Learning Outcomes
After completing the course, the student understands the stages of direct taxation and the structure of the income tax system. The student also learns the key features of personal taxation, income taxability, and deductible expenses. During the course, you will also learn about taxation and financial statement planning for the most common types of business. Students receive guidance on completing the KLT junior-level test as part of the course. Practising for the test strengthens the student's information retrieval skills and better command of reading and answering techniques.
Student's Workload
In higher education, 1 credit corresponds to 27 hours of student work. For this course, that means 135 hours, which are divided into contact hours, exercises, and independent study.
Prerequisites / Recommended Optional Courses
The basics of business accounting, accounting in practice and payroll administration, cost accounting, different types of companies and special accounting issues.
Contents
The course content includes many practical assignments that are done during the lessons and independently as homework. The assignments are mainly checked during the lessons, and sample answers are also available in Moodle. Students can use the assignments they have completed and their model answers for self-assessment and thus verify their own level of competence.
Structure of the income tax system
Personal taxation
Business Taxation
Financial Statement Planning
KLT-junior coaching
Regional Impact
Possible visits to local authorities.
Internationality
Companies operate in different forms and industries in the area, and their financial management tasks also require expertise in the areas of this course.
Recommended or Required Reading and Other Learning Resources/Tools
Study materials and literature relevant to corporate taxation are provided at the beginning of the course.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Teaching methods depend on whether it is a contact teaching group or a blended learning implementation.
Assessment Criteria
Exam 100% or
Exam 80% and group work or learning diary 20%
Rating 1-5/Fail
Assessment Methods
Exam 100% or
Exam 80% and group work or learning diary 20%
Rating 1-5/Fail