Value Added Taxation (5 cr)
Code: LT00BE88-3011
General information
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
Assessment criteria, excellent (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.
Assessment criteria, satisfactory (1)
The students are able to apply VAT regulations in simple practical situations.
Prerequisites
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)