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Front Page > Archived Education > Business Economics (T-LT) > 2006 > Year 3 > Corporate Taxation and Financial Statement (TLS3103)

Corporate Taxation and Financial Statement

Structure Type: Study unit
Code: TLS3103
Type: Optional obligatory / Basic Studies
Curriculum: T-LT 2006
Level: Bachelor of Business Administration
Year of Study: 3 (2008-2009)
Credits: 6 cr
Language of Instruction: Finnish

Courses During the Academic Year 2008-2009

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
2T-LT-3T2008-08-25 – 2008-12-20Jukka NiittykoskiFinnish2008-08-15 – 2008-08-31
3 2009-01-05 – 2009-05-30Jukka NiittykoskiFinnish2008-12-08 – 2009-03-04

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 stages or 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 studying material is given at the beginning of the study module.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, exercises.

Assessment Methods

Exam (0-5).


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