Arvonlisäverotus (KDV002), 3 op

Basic information

Course name:	Arvonlisäverotus Value Added Taxation
Course Winha code:	KDV002
Kurre acronym:
Credits:	3
Type and level of course:	Optional Studies
Year of study, semester or study period:	3.year
Implementation:	Spring semester, 3.period
Semester:	0607
Language of tuition:	Suomi
Teacher:
Final assessment:	Grading scale (0-5)

Descriptions

Prerequisites

Course contents (core content level)

Value added obligation, taxable sales and reductions of purchases, conventional value-added cases in international business and how to count, to book and to account the value-added tax

Course contents (additional)

Special situations in international business, special situations of value-added taxation as margin taxation, services concerning an estate

Core content level learning outcomes (knowledge and understanding)

The students can apply value-added tax law when working. The students know, who are VAT-liable and which kind of activity is under value-added taxation. The students can count, book and account the taxes in domestic and international business.

Core content level learning outcomes (skills)

The students can use software of accounting when they account value-added tax. The students will practice their information acquisition skills particularly regarding the value-added tax law and instructions.

Teaching and learning strategies

Lectures 35 hours, Individual research, reading 25 hours , Assignments 18 hours, Exam 2 hours

Teaching methods and student workload

Lectures
Individual research, reading
Exam
Learning tasks / Assignments

Assessment weighting and grading

Exam 70 %
Assignments 30 %

Related competences of the degree programme

International competencies
Personal development