Corporate Taxation (5 cr)
Code: LT00BX59-3002
General information
- Enrollment
-
26.04.2022 - 31.12.2022
Registration for the implementation has ended.
- Timing
-
01.08.2022 - 31.12.2022
Implementation has ended.
- 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
- Teachers
- Eija Pekkonen
- Course
- LT00BX59
Evaluation scale
0 - 5
Objective
Students will know the legislation for corporate income taxation and the basic principles of income taxation and financial statement planning.
Execution methods
Contact-learning
Blended learning groups: online teaching
Accomplishment methods
Lectures and exercises
Exam
Alternative method of completing the course: online studies
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
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, 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, 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, approved/failed
0-5
Qualifications
Introduction to Accounting and Finance 5 cr and Practical Bookkeeping 5 cr