Year-end closing and tax, 15 YH credits.

In the course the student learns how year-end accounts and annual reports are prepared, and how taxation is handled in connection with year-end work in the role of accounting economist. The course covers both theoretical knowledge and practical work with year-end closing, annual reports and year-end appropriations. The course covers the valuation of assets and liabilities and how these affect results and financial position. The course also covers tax calculations, the bookkeeping of tax and the relationship between accounting and taxation. Furthermore, the course covers practical work in business systems, where the student prepares year-end accounts and annual reports and compiles financial reports. After completing the course the student should be able to prepare year-end accounts and an annual report in a business system and handle tax calculations as part of the accounting work in the role of accounting economist.

In the course the student learns how year-end accounts and annual reports are prepared, and how taxation is handled in connection with year-end work in the role of accounting economist. The course covers both theoretical knowledge and practical work with year-end closing, annual reports and year-end appropriations. The course covers the valuation of assets and liabilities and how these affect results and financial position. The course also covers tax calculations, the bookkeeping of tax and the relationship between accounting and taxation. Furthermore, the course covers practical work in business systems, where the student prepares year-end accounts and annual reports and compiles financial reports. After completing the course the student should be able to prepare year-end accounts and an annual report in a business system and handle tax calculations as part of the accounting work in the role of accounting economist.