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Front Page > Archived Education > Business Economics (T-FE) > 2011 > Year 3 > Corporate Taxation and Financial Statement (TFS3105)

Corporate Taxation and Financial Statement

Structure Type: Study unit
Code: TFS3105
Type: Compulsory / Professional Studies
Curriculum: T-FE 2011
Level: Bachelor of Business Administration
Year of Study: 3 (2013-2014)
Credits: 5 cr
Responsible Teacher: Berglund, Anna-Lena
Language of Instruction: Swedish

Courses During the Academic Year 2013-2014

Impl.Study TimeTeacher(s)LanguageEnrolment
32013-09-02 – 2014-05-02Anna-Lena BerglundSwedish2013-08-16 – 2013-11-29

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).


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