Yritysverotus ja yritysrahoitus (MUAVT4043), 3 op

Basic information

Course name:	Yritysverotus ja yritysrahoitus Company Taxation and Financing
Course Winha code:	MUAVT4043
Kurre acronym:
Credits:	3
Type and level of course:	Professional studies
Year of study, semester or study period:	4.year
Implementation:	Not defined
Semester:	0708
Language of tuition:	Suomi
Teacher:
Final assessment:	Grading scale (0-5)

Descriptions

Prerequisites

Course contents (core content level)

TAXATION
The structure of the tax system, tax revenues and deductable costs and capital tax. Methods of tax planning. Tax procedures and applying a tax abatement.
FINANCING
Corporate financing structure
Financing as part of overall company operations
- company budgeting and budget follow-up
- corporate capital structure
- working capital

Course contents (additional)

TAXATION
Inheritance tax and gift tax (in broad outline) and wealth transfer tax.
FINANCING
- the expenditure of equity capital and liabilities

Core content level learning outcomes (knowledge and understanding)

TAXATION
Upon completion the student knows the structure of the Finnish tax system and procedures as well as the special features regarding company taxation
FINANCING
The students will learn decode profitability and financing plans for managing corporate finances and interpret reports in Finnish and international business environments. The students will be able to calculate the capital requirement and expenditure and compare and choose suitable financing alternatives. They will be familiar with the vital importance of financing as part of the overall company strategy.

Core content level learning outcomes (skills)

Teaching and learning strategies

Coursework includes lectures, assigments and/or exam.

Teaching methods and student workload

Assessment weighting and grading

Assessment is based on lectures and assignments / final exam: 1-5

Related competences of the degree programme

Competence in the design process (M07)