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Value-Added TaxationLaajuus (2 cr)

Code: LTVATH103

Objective

The student is familiar with basic concepts of value-added-tax and the law and can apply them in various financial areas. Students are able to identify and describe the main factors of the value-added taxation. They understand the importance of the correct value added tax and the application of practical knowledge of various business transactions. Students are familiar with value-added tax and accounting as well as its connection to how the VAT is taken into account in the accounts. Students know the value added tax related to regulatory supervision and its importance. Students are able to apply for value added tax-related information from the relevant sources. Students are able to identify and solve the value-added tax related problems.

Content

- VAT Act and Decree

Qualifications

Basics of Accounting

Assessment criteria, satisfactory (1)

Students know basic concepts of VAT.

Assessment criteria, good (3)

Students know the essential basic concepts and legislation concerning VAT.

Assessment criteria, excellent (5)

Students know the basic concepts and legislation concerning value-added taxation and are able to apply them to business operations. Students know the essential basic concepts of VAT.

Materials

- VAT Act and Decree
- material provided by the teacher

Enrollment

11.11.2024 - 15.01.2025

Timing

07.01.2025 - 25.05.2025

Credits

2 op

Virtual proportion (cr)

2 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Leena Uusitalo
Student groups
  • MLITA23
    Bachelor of Business Administration, Business Management, Multimodal implementation

Objective

The student is familiar with basic concepts of value-added-tax and the law and can apply them in various financial areas. Students are able to identify and describe the main factors of the value-added taxation. They understand the importance of the correct value added tax and the application of practical knowledge of various business transactions. Students are familiar with value-added tax and accounting as well as its connection to how the VAT is taken into account in the accounts. Students know the value added tax related to regulatory supervision and its importance. Students are able to apply for value added tax-related information from the relevant sources. Students are able to identify and solve the value-added tax related problems.

Content

- VAT Act and Decree

Location and time

Teams

Materials

- VAT Act and Decree
- material provided by the teacher

Teaching methods

Lectures and exercises

Student workload

Lectures and exercises 12 h
Independent work 42 h

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

Students know basic concepts of VAT.

Assessment criteria, good (3)

Students know the essential basic concepts and legislation concerning VAT.

Assessment criteria, excellent (5)

Students know the basic concepts and legislation concerning value-added taxation and are able to apply them to business operations. Students know the essential basic concepts of VAT.

Assessment methods and criteria

Exam 100%

Qualifications

Basics of Accounting

Enrollment

13.11.2023 - 05.01.2024

Timing

17.01.2024 - 30.04.2024

Credits

2 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Viljo Arohonka
Student groups
  • MLITA22

Objective

The student is familiar with basic concepts of value-added-tax and the law and can apply them in various financial areas. Students are able to identify and describe the main factors of the value-added taxation. They understand the importance of the correct value added tax and the application of practical knowledge of various business transactions. Students are familiar with value-added tax and accounting as well as its connection to how the VAT is taken into account in the accounts. Students know the value added tax related to regulatory supervision and its importance. Students are able to apply for value added tax-related information from the relevant sources. Students are able to identify and solve the value-added tax related problems.

Content

- VAT Act and Decree

Materials

- VAT Act and Decree
- material provided by the teacher

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

Students know basic concepts of VAT.

Assessment criteria, good (3)

Students know the essential basic concepts and legislation concerning VAT.

Assessment criteria, excellent (5)

Students know the basic concepts and legislation concerning value-added taxation and are able to apply them to business operations. Students know the essential basic concepts of VAT.

Qualifications

Basics of Accounting

Enrollment

14.11.2022 - 03.02.2023

Timing

13.02.2023 - 31.05.2023

Credits

2 op

Virtual proportion (cr)

2 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Viljo Arohonka
Student groups
  • MLITA21

Objective

The student is familiar with basic concepts of value-added-tax and the law and can apply them in various financial areas. Students are able to identify and describe the main factors of the value-added taxation. They understand the importance of the correct value added tax and the application of practical knowledge of various business transactions. Students are familiar with value-added tax and accounting as well as its connection to how the VAT is taken into account in the accounts. Students know the value added tax related to regulatory supervision and its importance. Students are able to apply for value added tax-related information from the relevant sources. Students are able to identify and solve the value-added tax related problems.

Content

- VAT Act and Decree

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

Students know basic concepts of VAT.

Assessment criteria, good (3)

Students know the essential basic concepts and legislation concerning VAT.

Assessment criteria, excellent (5)

Students know the basic concepts and legislation concerning value-added taxation and are able to apply them to business operations. Students know the essential basic concepts of VAT.

Qualifications

Basics of Accounting

Enrollment

14.11.2022 - 15.01.2023

Timing

12.01.2023 - 17.02.2023

Credits

2 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Viljo Arohonka
Student groups
  • LITA21A

Objective

The student is familiar with basic concepts of value-added-tax and the law and can apply them in various financial areas. Students are able to identify and describe the main factors of the value-added taxation. They understand the importance of the correct value added tax and the application of practical knowledge of various business transactions. Students are familiar with value-added tax and accounting as well as its connection to how the VAT is taken into account in the accounts. Students know the value added tax related to regulatory supervision and its importance. Students are able to apply for value added tax-related information from the relevant sources. Students are able to identify and solve the value-added tax related problems.

Content

- VAT Act and Decree

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

Students know basic concepts of VAT.

Assessment criteria, good (3)

Students know the essential basic concepts and legislation concerning VAT.

Assessment criteria, excellent (5)

Students know the basic concepts and legislation concerning value-added taxation and are able to apply them to business operations. Students know the essential basic concepts of VAT.

Qualifications

Basics of Accounting

Enrollment

15.10.2021 - 04.02.2022

Timing

17.02.2022 - 25.05.2022

Credits

2 op

Virtual proportion (cr)

2 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Viljo Arohonka
Student groups
  • MLITA20

Objective

The student is familiar with basic concepts of value-added-tax and the law and can apply them in various financial areas. Students are able to identify and describe the main factors of the value-added taxation. They understand the importance of the correct value added tax and the application of practical knowledge of various business transactions. Students are familiar with value-added tax and accounting as well as its connection to how the VAT is taken into account in the accounts. Students know the value added tax related to regulatory supervision and its importance. Students are able to apply for value added tax-related information from the relevant sources. Students are able to identify and solve the value-added tax related problems.

Content

- VAT Act and Decree

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

Students know basic concepts of VAT.

Assessment criteria, good (3)

Students know the essential basic concepts and legislation concerning VAT.

Assessment criteria, excellent (5)

Students know the basic concepts and legislation concerning value-added taxation and are able to apply them to business operations. Students know the essential basic concepts of VAT.

Qualifications

Basics of Accounting

Enrollment

15.10.2021 - 31.01.2022

Timing

10.01.2022 - 18.02.2022

Credits

2 op

Teaching languages
  • Finnish
Degree programmes
  • Bachelor of Business Administration, Business Management
Teachers
  • Viljo Arohonka
Student groups
  • LITA20A

Objective

The student is familiar with basic concepts of value-added-tax and the law and can apply them in various financial areas. Students are able to identify and describe the main factors of the value-added taxation. They understand the importance of the correct value added tax and the application of practical knowledge of various business transactions. Students are familiar with value-added tax and accounting as well as its connection to how the VAT is taken into account in the accounts. Students know the value added tax related to regulatory supervision and its importance. Students are able to apply for value added tax-related information from the relevant sources. Students are able to identify and solve the value-added tax related problems.

Content

- VAT Act and Decree

Evaluation scale

1-5

Assessment criteria, satisfactory (1)

Students know basic concepts of VAT.

Assessment criteria, good (3)

Students know the essential basic concepts and legislation concerning VAT.

Assessment criteria, excellent (5)

Students know the basic concepts and legislation concerning value-added taxation and are able to apply them to business operations. Students know the essential basic concepts of VAT.

Qualifications

Basics of Accounting