Bookkeeping and Taxation in Farm Enterprise (LMSB6200)

Bookkeeping and Taxation in Farm Enterprise, 5 cr - LMSB6200

Bookkeeping and Taxation in Farm Enterprise (LMSB6200-3002), 30.08.2022 – 31.07.2023,
5 cr (ZJA22SLNO1, ...) — Online learning + -
Language of instruction

Finnish

Timing

30.08.2022 - 31.07.2023

Lecturer(s)

Jaana Auer, Maija Laahanen

Planned learning activities, teaching methods and guidance

on-line course, assignments, independent study

Learning materials and recommended literature

Tomperi, Soile. 2018. Käytännön kirjanpito; Tomperi, Soile. 2018. Käytännön kirjanpito. Harjoituskirja; Kiviranta, E. Maatilaverotus. e-kirja; Jauhiainen, H. Metsäverokirja 2019. Metsäkustannus; osoitetut verohallinnon verkkosivuilta löytyvät oppaat ja ohjeet;
Maaseudun tulevaisuuden liite Vero-ohjeet 2022;

Campus

Institute of Bioeconomy

Exam dates and re-exam possibilities

no exam, evaluation through assignments

Learning assignments and student workload

Independent study 135 h
One credit corresponds to an average of 27 hours of work, which means that the load of five credits is approximately 135 hours. The load is distributed in different ways depending on the course implementation.

Enrollment

01.08.2022 - 31.05.2023
Groups
- ZJA22SLNO1
- ZJA22SLNO2
- ZJA23KLNO3
Seats

0 - 30

Assessment methods

Evaluation through assignment evaluation

AvoinAMK 20 Nuoren viljelijän opintokokonaisuus

AvoinAMK 10 Campus online

Degree Programme

Bachelor's Degree Programme in Agricultural and Rural Industries

Mode of delivery

Online learning

Share of virtual studies

5 cr

Unit

School of Technology

Objectives
The object of this course is that you master basic knowledge of bookkeeping and taxation in a company and in a farm enterprise.

Competences
Business knowledge
Entrepreneurship knowledge

Learning outcomes
The aim of this course is that you have basic know-how of bookkeeping and taxation in a company and in a farm enterprise. On completion of this course you are able to make the accounting and balance the books for a SME. You are able to read the profit and loss account and the balance sheet, and evaluate the business performance on the grounds of them. You know basics of corporate tax and value added tax. You can do bookkeeping for farm business and fill in tax forms. You can count payable taxes and plan business taxation.

double-entry bookkeeping, payroll accounting, financial statements, corporate tax, value added tax, income tax in agriculture and forestry, farm accounting with bookkeeping software, filling in tax forms, counting payable taxes, planning business taxation

0-5

Sufficient 1: Under guidance you are able to make accounting and balance the books for a SME. You are able to read the profit and loss account and the balance sheet and you can describe economic performance of the company on the grounds of them. You can make almost correctly farm accounting with bookkeeping software ja you can fill in tax forms. You know some details of legislation on accountancy and taxation.

Satisfactory 2: You are able to make almost correctly accounting and balance the books for a SME. You are able to read the profit and loss account and the balance sheet and you can tell economic performance of the company on the grounds of them. You can make almost correctly farm accounting with bookkeeping software and you can fill in tax forms. You know main points of legislation on accountancy and taxation.

Good 3:
You are able to make almost correctly accounting and balance the books for a SME. You are able to read the profit and loss account and the balance sheet and you can tell from different angles economic performance of the company on the grounds of them. You can make almost correctly farm accounting with bookkeeping software ja you can fill in tax forms and count the payable taxes. You know legislation on accountancy and taxation in main points.

Very good 4: You are able to make independently almost correctly accounting and balance the books for a SME. You are able to read the profit and loss account and the balance sheet and you can tell from different angles economic performance of the company on the grounds of them. You can make almost correctly farm accounting with bookkeeping software and you can fill in tax forms and count the payable taxes. You can plan taxation of a farm business. You know legislation on accountancy and taxation in centre stage.

Eccellent 5: You are able to make independently accounting and balance the books for a SME. You are able to read the profit and loss account and the balance sheet and you can tell from different angles economic performance of the company on the grounds of them. You can make correctly farm accounting with bookkeeping software ja you can fill in tax forms and count the payable taxes. You can plan taxation of a farm business widely and you can evaluate the future effects. You know legislation on accountancy and taxation.

Bookkeeping and Taxation in Farm Enterprise, 5 cr - LMSB6200

Upcoming implementations