Financial statement planning and taxationLaajuus (5 cr)

Content

Type of course
compulsory

Level of course
professional studies

Objective of course
The student knows the special concepts and contents of direct taxation and masters taxation issues and tax planning in companies. The student knows how to plan financial statements optimally as regards profit distribution targets. The student also masters the special issues of the value added tax procedure in domestic trade. The student knows the key VAT issues of intra-community and international trade. The student is able to acquire information on taxation independently. Studies are based on extensive mastery of information and its connection to previous knowledge and independent work.

Course contents
Taxation of different company forms
Financial accounting result and taxable result
Depreciations
Valuation of inventories in financial statement
Reserves
Financial statement planning in different company forms
Special issues of VAT in domestic trade
VAT in intra-community trade and international trade and VAT entries

Teaching methods
Lectures and exercises

Assessment methods
Lecturer, self and peer evaluation of exercises and examination

Prerequisites
Financial accounting and computer aided accounting and taxation

Required reading
Will be agreed on at the beginning of the course

Name of lecturer
Pirjo Sammalkangas

Year of study/semester:
2nd year

Language of instruction
Finnish