Bookkeeping and Taxation in Farm Enterprise (5 cr)

Evaluation scale

0-5

Objective

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.

Content

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

Materials

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;

Teaching methods

on-line course, assignments, independent study

Exam schedules

no exam, evaluation through assignments

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.

Assessment criteria, satisfactory (1)

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.

Assessment criteria, good (3)

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.

Assessment criteria, excellent (5)

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.

Qualifications

-

Further information

Evaluation through assignment evaluation
AvoinAMK 20 Nuoren viljelijän opintokokonaisuus
AvoinAMK 10 Campus online