Value Added Taxation (5 cr)
Code: LT00BE88-3006
General information
- Enrollment
-
01.04.2022 - 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
- Degree Programme in Business and Administration
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)
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)