Value Added Taxation (5 cr)
Code: LT00BE88-3006
General information
Enrollment
01.04.2022 - 31.12.2022
Timing
01.08.2022 - 31.12.2022
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Business
Teaching languages
- Finnish
Degree programmes
- Degree Programme in Business and Administration
Teachers
- Saara Manninen
Groups
-
LLT21SHLLT21SH
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
Teaching methods
Luennot ja harjoitukset.
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)