Value-added Taxation (2 cr)
Code: LTVATH103-3013
General information
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