Corporate Taxation and Financial Statement
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3105 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | LT 2014 / 2014V / 2015 / 2016 / 2016V / 2017 / 2018 / 2018V / 2019 / 2020 / 2020V / 2021 / 2022 / 2022V / 2023 / 2024 / 2024V T-LT 2009 / 2009V / 2010 / 2011 / 2011V / 2012 / 2012V / 2013 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2012-2013 / 2013-2014 / 2014-2015 / 2015-2016 / 2016-2017 / 2017-2018 / 2018-2019 / 2019-2020 / 2020-2021 / 2021-2022 / 2022-2023 / 2023-2024 / 2024-2025 / 2025-2026 / 2026-2027) |
| Credits: | 5 cr |
| Responsible Teacher: | Mäkelä, Riikka |
| Language of Instruction: | Finnish |
Courses
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 1 | 2011-04-25 – 2011-05-27 | Jukka Niittykoski | Finnish | 2011-02-14 – 2011-03-13 | |
| 2 | T-LT-3T | 2011-08-29 – 2011-12-30 | Jukka Niittykoski | Finnish | 2011-08-19 – 2011-09-04 |
| 3 | T-LT-3T | 2012-09-03 – 2012-12-21 | Jukka Niittykoski | Finnish | 2012-08-13 – 2012-09-07 |
| 4 | 2013-03-04 – 2013-05-24 | Jukka Niittykoski | Finnish | 2013-02-11 – 2013-03-04 | |
| 5 | T-LT-3T | 2013-09-02 – 2013-12-20 | Jukka Niittykoski | Finnish | 2013-08-16 – 2013-09-13 |
| 6 | T-LT-3T | 2014-09-01 – 2014-12-19 | Jukka Niittykoski | Finnish | 2014-08-15 – 2014-09-14 |
| 7 | 2015-01-05 – 2015-09-30 | Jukka Niittykoski | Finnish | 2014-12-08 – 2015-01-12 | |
| 8 | T-LT-3T | 2015-09-01 – 2016-02-26 | Jukka Niittykoski | Finnish | 2015-08-14 – 2015-10-30 |
| 9 | T-LT-3T | 2016-09-01 – 2017-03-05 | Jukka Niittykoski | Finnish | 2016-08-22 – 2016-11-06 |
| 10 | 2016-09-01 – 2016-12-31 | Jukka Niittykoski | Finnish | 2016-08-22 – 2016-11-06 | |
| 11 | T-LT-3T | 2017-09-01 – 2018-02-28 | Jukka Niittykoski | Finnish | 2017-08-21 – 2017-09-18 |
| 12 | T-LT-3T | 2018-08-31 – 2019-02-23 | Jukka Niittykoski | Finnish | 2018-08-20 – 2018-09-17 |
| 13 | T-LT-4VT | 2018-08-31 – 2018-12-21 | Jukka Niittykoski | Finnish | 2018-08-20 – 2018-09-17 |
| 14 | T-LT-3T | 2019-09-02 – 2019-12-22 | Jukka Niittykoski | Finnish | 2019-08-19 – 2019-09-09 |
| 3001 | LT2018V-3T | 2020-08-24 – 2020-12-20 | Jukka Niittykoski | Finnish | 2020-08-17 – 2020-09-11 |
| 3002 | LT2018-3T | 2020-08-24 – 2020-12-20 | Jukka Niittykoski, Riikka Mäkelä | Finnish | 2020-08-17 – 2020-09-11 |
| 3003 | LT2019-3T | 2021-08-23 – 2021-12-19 | Riikka Mäkelä | Finnish | 2021-08-01 – 2021-09-06 |
| 3004 | LT2020-3T | 2022-08-22 – 2022-12-18 | Riikka Mäkelä | Finnish | 2022-08-01 – 2022-09-06 |
| 3005 | LT2020V-3T | 2022-08-22 – 2022-12-18 | Riikka Mäkelä | Finnish | 2022-08-01 – 2022-09-06 |
| 3006 | LT2021-3T | 2023-08-21 – 2023-12-17 | Riikka Mäkelä | Finnish | 2023-08-01 – 2023-09-06 |
| 3007 | LT2022-3T | 2024-08-19 – 2024-12-15 | Riikka Mäkelä | Finnish | 2024-07-30 – 2024-09-03 |
| 3008 | LT2022V-3T | 2025-01-02 – 2025-04-30 | Riikka Mäkelä | Finnish |
The descriptions shown below are for the academic year: 2024-2025
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, 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- Suunnittelusta tilinpäätökseen. 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).