Siirry suoraan sisältöön

Maatilatalouden kirjanpito ja verotus (7 cr)

Code: LMSY0500-3004

General information


Enrollment

02.08.2021 - 05.09.2021

Timing

01.08.2021 - 31.12.2021

Number of ECTS credits allocated

7 op

Virtual portion

3 op

Mode of delivery

58 % Face-to-face, 42 % Online learning

Unit

Teknologiayksikkö

Campus

Biotalousinstituutti

Teaching languages

  • Finnish

Seats

0 - 30

Degree programmes

  • Maaseutuelinkeinot (AMK)

Teachers

  • Jaana Auer

Groups

  • LMS19S1
    Maaseutuelinkeinot

Objective

The students can make and interpret a company’s bookkeeping and financial statements according to the principles of double-entry bookkeeping. They know the internal and external registration task of bookkeeping, can calculate and interpret the indicators related to financial statements, and master the basics of value-added taxation.
The student master agricultural and forestry bookkeeping, taking into account the requirements of financial planning, monitoring and legislation. They can make tax declarations, calculate the taxes to be paid, and plan their own taxation. They know the basics of such taxation issues as the transfer of a farm to a descendant and the taxation of capital gain and real estates.

Content

Double-entry bookkeeping, wages accounting, internal and external registration task, financial statements
and VAT.
The basics of agricultural and forestry income tax and value added tax (VAT), agricultural and forestry bookkeeping manually and with a bookkeeping software, filling in tax return forms, the calculation of taxes, tax planning, the rendering of account for taxes, appeals on taxation, the basics of the transfer of a farm to a descendant and the taxation of capital gain and real estates.

Oppimateriaali ja suositeltava kirjallisuus

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 2019;

Teaching methods

classroom teaching, assignments, independent study

Exam schedules

Business bookkeeping in October 2021
Farm taxation exam in December 2021
1. resit exam in February 2022
2. resit exam in March 2022

Student workload

Classroom teaching 60 h, assignments 60 h, independent study 61 h, exams 8 h

Evaluation scale

0-5

Arviointikriteerit, tyydyttävä (1-2)

1. The student can do bookkeeping in a small company according to the principles of double-entry bookkeeping.
Based on receipts, the student can perform agricultural and forestry tax bookkeeping with bookkeeping software and fill in tax return forms.
2. In addition to earlier the student is able to calculate and interpret the indicators related to financial statements, and master the basics of income and value-added taxation.
3. In addition to earlier the student can calculate the taxes to be paid.
4. In addition to earlier the student is able to plan taxation in short and longer term.
5. In addition to earlier the student can apply his/her knowledge to more demanding bookkeeping and taxation situations. The student know basics of issues such as the transfer of a farm to a descendant and the taxation of capital gain and real estates.