Bookkeeping and Taxation in Farm EnterpriseLaajuus (5 cr)
Code: LMSB6200
Credits
5 op
Teaching language
- Finnish
Responsible person
- Jaana Auer
- Maija Laahanen
- Milla Welling
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
Qualifications
-
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.
Enrollment
01.08.2023 - 24.08.2023
Timing
14.09.2023 - 11.01.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
School of Technology
Campus
Institute of Bioeconomy
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree Programme in Agricultural and Rural Industries
Teachers
- Milla Welling
Groups
-
LMS20S1Maaseutuelinkeinot
-
LMS21KMBachelor's Degree Programme in Agricultural and Rural Industries
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
Location and time
Kontaktiopetus luokassa ja etänä. Syksy 2023 aikataulu:
14.9. LUOKKA
28.9. LUOKKA
6.10. ETÄOPETUS https://jamk.zoom.us/j/3100848876 (kaikki etäopetukset tässä Zoom-osoitteessa)
26.10. ETÄOPETUS https://jamk.zoom.us/j/3100848876 (kaikki etäopetukset tässä Zoom-osoitteessa)
9.11. LUOKKA
23.11. ETÄOPETUS https://jamk.zoom.us/j/3100848876 (kaikki etäopetukset tässä Zoom-osoitteessa)
7.12. ETÄOPETUS https://jamk.zoom.us/j/3100848876 (kaikki etäopetukset tässä Zoom-osoitteessa)
11.1.24 Mahdollinen lisäkerta, luokassa
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
Contact lessons, assignments, independent study
Further information
Opiskelupäiväkirja, pakolliset tehtävät, sekä tentti arvioidaan asteikolla 0-5
Evaluation scale
0-5
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
-
Timing
30.08.2023 - 31.07.2024
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
School of Technology
Campus
Institute of Bioeconomy
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree Programme in Agricultural and Rural Industries
Teachers
- Milla Welling
Groups
-
ZJA23SLNOAvoin amk,Luva, Nonstop, Verkko
-
ZJA23SLNO2Avoin amk, Luva, Nonstop 2, Verkko
-
ZJA24KLNO3Avoin amk, Luva, Nonstop 3, Verkko
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
Location and time
Lukuvuosi 2023-2024
Materials
Tomperi, Soile: Käytännön Kirjanpito (sekä harjoituskirja), Edita 2022 ->. Saatavilla E-kirjana JAMK:n kirjastosta.
Tuomas Kiviranta, Esko Kiviranta: Maatilaverotus (viimeisin päivitys 31.1.2023) ISBN: 9789521423574, Almatalent 2001. Saatavilla E-kirjana JAMK:n kirjastosta.
Hannu Jauhiainen: Metsäverokirja 2023, Tapio 2023. Saatavilla E-kirjana JAMK:n kirjastosta.
Opetusmateriaali kurssialustalla.
Teaching methods
Kurssi on suoritettavissa kokonaan virtuaalisesti. Kurssiin ei sisälly aikataulutettuja luentoja. Opiskelija laatii oppimispäiväkirjaa opiskelustaan, tekee vaadittavia pakollisia ja vapaaehtoisia tehtäviä, sekä tentin.
Student workload
Oppimispäiväkirja, pakolliset tehtävät ja itseopiskelu n. 133 tuntia, tentti n 2 tuntia.
Evaluation scale
0-5
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
-
Enrollment
01.08.2022 - 31.05.2023
Timing
30.08.2022 - 31.07.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
School of Technology
Campus
Institute of Bioeconomy
Teaching languages
- Finnish
Seats
0 - 30
Degree programmes
- Bachelor's Degree Programme in Agricultural and Rural Industries
Teachers
- Jaana Auer
- Maija Laahanen
- Milla Welling
Groups
-
ZJA22SLNO1Avoin amk, Nonstop 1, Verkko
-
ZJA22SLNO2Avoin amk, Nonstop 2, Verkko
-
ZJA23KLNO3Avoin amk, Nonstop 3, Verkko
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.
Further information
Evaluation through assignment evaluation
AvoinAMK 20 Nuoren viljelijän opintokokonaisuus
AvoinAMK 10 Campus online
Evaluation scale
0-5
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
-
Timing
16.08.2021 - 31.07.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
School of Technology
Campus
Institute of Bioeconomy
Teaching languages
- Finnish
Seats
0 - 30
Degree programmes
- Bachelor's Degree Programme in Agricultural and Rural Industries
Teachers
- Jaana Auer
- Maija Laahanen
Groups
-
ZJA21SLNVAvoin AMK, luva, Nuoren viljelijän opinnot
-
ZJA21SLAvoin AMK, luva
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 2020;
Teaching methods
on-line course
distance learning
independent study
assingments
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.
Further information
Evaluation through assignment evaluation
AvoinAMK 20 Nuoren viljelijän opintokokonaisuus
AvoinAMK 10 Campus online
Evaluation scale
0-5
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
-