Corporate TaxationLaajuus (5 cr)
Code: LT00BX59
Credits
5 op
Teaching language
- Finnish
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Materials
Tomperi Soile. Yritysverotus ja tilinpäätössuunnittelu. Sanomapro. Newest edition.
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 31.12.2025
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
- Eija Pekkonen
Groups
-
LLT23SHLLT23SH
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Location and time
Työjärjestyksen mukaan
Materials
Tomperi S. 2022 tai uudempi painos. Yritysverotus ja tilinpäätössuunnittelu. Edita. Teos löytyy e-kirjana Kamk:n Ellips-kirjastosta
Teaching methods
Luennot ja harjoitukset
Palautettavat tehtävät
Tentti
Exam schedules
Tentti Devmoodlessa
Completion alternatives
Verkko-opinnot
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Assessment methods and criteria
Palautettavat tehtävät
Tentti
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 31.12.2025
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
- Eija Pekkonen
Groups
-
LLM23SLLM23S
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Materials
Tomperi Soile. Yritysverotus ja tilinpäätössuunnittelu. Sanomapro. Newest edition.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
Enrollment
02.07.2025 - 31.07.2025
Timing
01.08.2025 - 31.12.2025
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
- Ulla Tirronen Heikkinen
Groups
-
LLM24SHLLM24SH
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Materials
Tomperi Soile. Yritysverotus ja tilinpäätössuunnittelu. Sanomapro. Newest edition.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
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
- Ulla Tirronen Heikkinen
Groups
-
LLT22SHLLT22SH
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Materials
Tomperi S. 2022 tai uudempi painos. Yritysverotus ja tilinpäätössuunnittelu. Edita. Teos löytyy e-kirjana Kamk:n Ellips-kirjastosta
Teaching methods
Lähiopetus
Exam schedules
Tentti kurssialustalla.
Completion alternatives
Verkko-opinnot
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Assessment methods and criteria
Palautettavien tehtävien ja tentin yhteispistemäärän mukaan.
Assessment criteria, fail (0)
Opiskelija ei tunnistaa yritysverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija ei osaa soveltaa ohjatusti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotukseen liittyviin tapauksiin.
Assessment criteria, excellent (5)
Opiskelija osaa yritysverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotuksen liittyviin tapauksiin.
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita yritysverotuksen taustalla olevan teorian lainsäädäntöä
Opiskelija soveltaa itsenäisesti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotuksen liittyviin tapauksiin.
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa yritysverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa ohjatusti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotuksen liittyviin tapauksiin.
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
Enrollment
19.08.2024 - 22.09.2024
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
- Eija Pekkonen
Groups
-
LLM22SLLM22S
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Materials
Tomperi S. 2022 tai uudempi painos. Yritysverotus ja tilinpäätössuunnittelu. Edita. Teos löytyy e-kirjana Kamk:n Ellips-kirjastosta
Teaching methods
Verkko-opinnot
Teams-ohjaus
Exam schedules
Tentti Devmoodlessa
Completion alternatives
Lähiopetus LLT22SH-ryhmän työjärjestyksen mukaan.
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Assessment methods and criteria
Palautettavien tehtävien ja tentin yhteispistemäärän mukaan.
Assessment criteria, fail (0)
Opiskelija ei tunnistaa yritysverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija ei osaa soveltaa ohjatusti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotukseen liittyviin tapauksiin.
Assessment criteria, excellent (5)
Opiskelija osaa yritysverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa itsenäisesti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotuksen liittyviin tapauksiin.
Toteutuksen arviointikriteerit, hyvä (3-4)
Opiskelija osaa tulkita yritysverotuksen taustalla olevan teorian lainsäädäntöä
Opiskelija soveltaa itsenäisesti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotuksen liittyviin tapauksiin.
Assessment criteria, satisfactory (1)
Opiskelija tunnistaa yritysverotuksen taustalla olevan teorian lainsäädäntöä.
Opiskelija soveltaa ohjatusti yritysverotuksen taustalla olevaa lainsäädäntöä erilaisiin yritysverotuksen liittyviin tapauksiin.
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
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
- Eija Pekkonen
Groups
-
LLT21SHLLT21SH
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Location and time
Työjärjestyksen mukaan
Materials
Tomperi S. 2019. Yritysverotus ja tilinpäätössuunnittelu. Edita. Teos löytyy e-kirjana Kamk:n Ellips-kirjastosta
Teaching methods
Luennot ja harjoitukset
Palautettavat tehtävät
Tentti
Exam schedules
Tentti Devmoodlessa
Completion alternatives
Verkko-opinnot
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Assessment methods and criteria
Palautettavat tehtävät
Tentti
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
Enrollment
01.08.2023 - 30.09.2023
Timing
01.08.2023 - 31.12.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Business
Teaching languages
- Finnish
Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLM21SLLM21S
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Materials
Tomperi S. 2019. Yritysverotus ja tilinpäätössuunnittelu. Edita. Teos löytyy e-kirjana Kamk:n Ellips-kirjastosta
Teaching methods
Verkko-opinnot
Palautettavat tehtävät
Tentti
Exam schedules
Tentti Devmoodlessa
Completion alternatives
Verkko-opinnot
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Assessment methods and criteria
Palautettavat tehtävät
Tentti
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
Enrollment
13.08.2022 - 01.09.2022
Timing
12.09.2022 - 30.01.2023
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
- Eija Pekkonen
Groups
-
LLMONETRALLMONETRA
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr
Enrollment
26.04.2022 - 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
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Teachers
- Eija Pekkonen
Groups
-
LLT20SHLLT20SH
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Content
Income taxation for different forms of business
Calculating taxable business income
Basics of financial statement planning
Teaching methods
Luennot ja harjoitukset
Palautettava tehtävä
Tentti
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The student understands the theoretical legislation behind corporate taxation.
The student independently applies the legislative theory underlying corporate taxation to various corporate tax-related cases.
Assessment criteria, good (3)
The student can interpret the legislative theory behind personal taxation.
The student independently applies the legislative theory underlying personal taxation to various personal tax-related cases.
Assessment criteria, satisfactory (1)
The student recognizes the legislative theory behind personal taxation.
The student applies the legislative theory underlying income taxation to various income tax-related cases under guidance.
Assessment criteria, approved/failed
0-5
Prerequisites
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr