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Front Page > Archived Education > Business Economics (T-LT) > 2009V > Corporate Taxation and Financial Statement (TLS3105)

Corporate Taxation and Financial Statement

Structure Type: Study unit
Code: TLS3105
Type: Compulsory / Professional Studies
Curriculum: T-LT 2009V
Level: Bachelor of Business Administration
Credits: 5 cr
Responsible Teacher: Niittykoski, Jukka
Language of Instruction: Finnish

Courses

Impl.Group(s)Study TimeTeacher(s)LanguageEnrolment
1 2011-04-25 – 2011-05-27Jukka NiittykoskiFinnish2011-02-14 – 2011-03-13
2T-LT-3T2011-08-29 – 2011-12-30Jukka NiittykoskiFinnish2011-08-19 – 2011-09-04
3T-LT-3T2012-09-03 – 2012-12-21Jukka NiittykoskiFinnish2012-08-13 – 2012-09-07

Still need to take the course? See the courses during the academic year 2018-2019.

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 work load of the course: 135 h
- of which scheduled studies: 52 h
- of which autonomous studies: 83 h
The assesment of student's own learning 1 h is included in contact lessons.

Prerequisites / Recommended Optional Courses

Introduction to Financial Accounting

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.

Regional Impact

The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.

Internationality

The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.

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 Criteria

5 Utilize theories, concepts and methods consistently in various situations
3 Utilize essential concepts in single situations and assignments and understand the theories on which the assignments are based
1 Recognize and understand the essential theories, principles and methods

Assessment Methods

Written test 100%. Assessment on scale (0-5).


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