Corporate Taxation (5 cr)

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

Assessment criteria, satisfactory (1)

The students are able to apply corporate taxation regulations in simple taxation situations.

Assessment criteria, good (3)

The students are able to apply corporate taxation regulations in common taxation situations.

Assessment criteria, excellent (5)

The students are able to apply corporate taxation regulations in demanding taxation cases.

Assessment criteria, approved/failed

0-5

Qualifications

Introduction to Accounting and Finance