Corporate Taxation (5 cr)
Code: LT00BX59-3008
General information
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
Arviointikriteerit, kiitettävä (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.
Arviointikriteerit, tyydyttävä (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
Qualifications
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr