Value Added Taxation (5 cr)
Code: LT00BE88-3015
General information
- Enrollment
-
02.07.2025 - 31.07.2025
Registration for introductions has not started yet.
- Timing
-
01.08.2025 - 31.12.2025
The implementation has not yet started.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Business
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Realization has 5 reservations. Total duration of reservations is 7 h 30 min.
| Time | Topic | Location |
|---|---|---|
|
Sat 30.08.2025 time 09:45 - 11:15 (1 h 30 min) |
Arvonlisäverotus LT00BE88-3015 |
TA12L116 TH luokka
TA12L116 TH luokka
|
|
Sat 27.09.2025 time 13:30 - 15:00 (1 h 30 min) |
Arvonlisäverotus LT00BE88-3015 |
Teams
|
|
Fri 24.10.2025 time 17:30 - 19:00 (1 h 30 min) |
Arvonlisäverotus LT00BE88-3015 |
TA12L116 TH luokka
TA12L116 TH luokka
|
|
Fri 21.11.2025 time 17:30 - 19:00 (1 h 30 min) |
Arvonlisäverotus LT00BE88-3015 |
Teams
|
|
Thu 11.12.2025 time 16:30 - 18:00 (1 h 30 min) |
Arvonlisäverotus LT00BE88-3015 |
TA12L116 TH luokka
TA12L116 TH luokka
|
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
Location and time
Lähiopetus.
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, harjoitukset, ryhmätyöt, verkko-opinnot ja itsenäinen opiskelu.
Student workload
Opintojakso edellyttää 135 tuntia opiskelijan työtä.
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)
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Execution methods
See course's implementation plan.
Accomplishment methods
Lessons, exercises and independent assignments.
Exam or assignments.
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)