Value Added TaxationLaajuus (5 cr)
Code: LT00BE88
Credits
5 op
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Enrollment
19.02.2024 - 25.02.2024
Timing
01.08.2024 - 31.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Saara Manninen
Groups
-
LLT23SHLLT23SH
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Evaluation scale
0 - 5
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)
Enrollment
02.07.2024 - 31.07.2024
Timing
01.08.2024 - 31.12.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Saara Manninen
Groups
-
LLM23SLLM23S
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Evaluation scale
0 - 5
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)
Enrollment
01.08.2023 - 30.09.2023
Timing
01.08.2023 - 31.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Saara Manninen
Groups
-
LLT22SHLLT22SH
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Materials
Oppikirja A:
Tomperi, Soile. Käytännön kirjanpito. Edita, uusin painos.
Harjoituskirja A:
Tomperi, Soile & Keskinen, Virpi. Käytännön kirjanpito, harjoituskirja. Edita, uusin painos.
Oppikirja B:
Tomperi, Soile. Kehittyvä kirjanpitotaito. Edita, uusin painos.
Harjoituskirja B:
Tomperi, Soile. Kehittyvä kirjanpitotaito, harjoituskirja. Edita, uusin painos.
Muu ReppuMoodlessa mainittu materiaali.
Teaching methods
Luennot, ohjatut harjoitukset, verkko-opinnot, itsenäinen opiskelu ja ryhmätyöskentely.
Student workload
Opintojakso edellyttää 135 tuntia opiskelijan työtä.
Evaluation scale
0 - 5
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)
Enrollment
01.08.2023 - 30.09.2023
Timing
01.08.2023 - 31.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Saara Manninen
Groups
-
LLM22SLLM22S
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Materials
Oppikirja A:
Tomperi, Soile. Käytännön kirjanpito. Edita, uusin painos.
Harjoituskirja A:
Tomperi, Soile & Keskinen, Virpi. Käytännön kirjanpito, harjoituskirja. Edita, uusin painos.
Oppikirja B:
Tomperi, Soile. Kehittyvä kirjanpitotaito. Edita, uusin painos.
Harjoituskirja B:
Tomperi, Soile. Kehittyvä kirjanpitotaito, harjoituskirja. Edita, uusin painos.
Muu ReppuMoodlessa mainittu materiaali.
Teaching methods
Luennot, ohjatut harjoitukset, verkko-opinnot, itsenäinen työskentely ja ryhmätyöskentely.
Student workload
Opintojakso edellyttää 135 tuntia opiskelijan työtä.
Evaluation scale
0 - 5
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)
Enrollment
01.04.2022 - 31.12.2022
Timing
01.08.2022 - 31.12.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business and Administration
Teachers
- Saara Manninen
Groups
-
LLT21SHLLT21SH
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Teaching methods
Luennot ja harjoitukset.
Evaluation scale
0 - 5
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)
Enrollment
26.04.2022 - 30.09.2022
Timing
01.08.2022 - 31.12.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Saara Manninen
Groups
-
LLM21SLLM21S
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Evaluation scale
0 - 5
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)
Enrollment
02.07.2022 - 31.07.2022
Timing
01.08.2022 - 31.12.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Teachers
- Saara Manninen
Groups
-
LLMONETRALLMONETRA
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Evaluation scale
0 - 5
Arviointikriteerit, kiitettävä (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Arviointikriteerit, tyydyttävä (1)
The students are able to apply VAT regulations in simple practical situations.
Qualifications
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)