Corporate Taxation and Financial Statement
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3105 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | T-FE 2009 |
| Level: | Bachelor of Business Administration |
| Credits: | 5 cr |
| Responsible Teacher: | Berglund, Anna-Lena |
| Language of Instruction: | Swedish |
Courses
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 1 | 2011-10-24 – 2012-03-02 | Anna-Lena Berglund | Swedish | 2011-10-03 – 2011-10-30 |
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.
Student's Workload
Total amount 135 h of which scheduled studies 52 h and autonomous studies 83 h
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting
Basic Cost Accounting
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 Criteria
1 the student understands some basics about Corporate Taxation and FInancial Statement
2 the student understands well the basics about Corporate Taxation and FInancial Statement and can apply learned issues in practice.
3 the student understands excellent the basics about Corporate Taxation and FInancial Statement and can to a great extent apply learned issues in practice.
Assessment Methods
Exam 100%, scale (0-5).