Introduction to Accounting and Finance (10cr)
Course unit code: LTL2018
General information
- Credits
- 10 cr
- Teaching language
- Finnish
Objective
The student knows the basics of value-added taxation and directtaxation. S/he understands the content of accounting and financialstatements in different company forms. The student is able to useaccounting software for bookkeeping and to close the books using a smallsample of accounting material. The student is capable of preparingdocuments of financial statements. The student understands theconnection between business law, taxation and financial statements.
Content
basics of value-added tax law and corporate tax law -Principles ofdouble-entry bookkeeping and making entries according regulative lawsand directions for bookkeeping in accordance with sound accountingpracticenotification of value-added tax and direct tax in bookkeepingtaking care of sub-accounting systemsprinciples of planning and making financial statements according company and bookkeeping law.operational principles of accounting software.