Corporate Taxation and Financial Statement
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3103 |
| Type: | Optional obligatory / Basic Studies |
| Curriculum: | T-FE 2007 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2009-2010) |
| Credits: | 6 cr |
| Responsible Teacher: | Berglund, Anna-Lena |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2009-2010
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 5 | 2009-08-24 – 2009-12-19 | Anna-Lena Berglund | Swedish | 2009-08-14 – 2009-09-06 |
Learning Outcomes
The student deepens his/her understanding of business income taxation and is, with regards to corporate tax legislation, able to plan and prepare financial statements of companies operating in different business fields.
Contents
The different stages of direct taxation and the structure of the income tax mechanism, taxation in different company forms, business income taxation, tax relief legislation, taxation of property companies, taxation of farming, financial statement planning.
Recommended or Required Reading and Other Learning Resources/Tools
Tomperi, S. Yritysverotus ja tilinpäätössuunnittelu. Helsinki. Oy Edita Ab.
Information about legislation and other reading material is given at the beginning of the study module.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises.
Assessment Methods
Exam, scale (0-5).