Value-Added Taxation (2 cr)
Code: LTVATH103-3016
General information
Enrollment
11.11.2024 - 12.01.2025
Timing
15.01.2025 - 31.03.2025
Credits
2 op
Virtual proportion (cr)
2 op
Teaching languages
- Finnish
Degree programmes
- Bachelor of Business Administration, Business Management
Teachers
- Leena Uusitalo
Scheduling groups
- Avoin AMK (Ei koske tutkinto-opiskelijaa) (Size: 7. Open UAS: 7.)
Student groups
-
MLITA23Bachelor of Business Administration, Business Management, Multimodal implementation
Education groups
- Open UAS (Doesn't apply to degree student)
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