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A250A0800 Financial Statement Planning, 6 cr 
Code A250A0800  Validity 01.08.2011 -
Name Financial Statement Planning  Abbreviation Financial State 
Credits6 cr   
TypeBasic studies  
  Grading scaleStudy modules 0-5,P/F 
  Eligibility for post-graduate studiesno
    Allowed to study several timesno
Organisation LUT School of Business and Management 

Nina Sorsa 

Description by Study Guide

Location: Lappeenranta


B.Sc. (Econ. & Bus. Adm.) 3


1 (edit. 11.6.2019)

Teaching Language 


Teacher(s) in Charge 

University lecturer, M.Sc. (Econ.& Bus. Adm.) Nina Sorsa


The aim of the course is to give basic skills able to plan the financial statements of a company, taking into consideration tax effects and shareholders', interests. After completion of the course students:
- understand the short and long term objects of financial statement planning
- can basic regulations of corporate and shareholders' taxation
- can basic tax planning elements
- understand the role of financial management in small business context
General aim of the course is to improve the students' problem solving skills.


Business taxation, shareholders´equity, short and long term financial statement planning, allocation and valuation, bookkeeping act. Procedure of taxation, taxation today, VATT and financial statement, Companies Act. Framework and theories of profit calculation.

Teaching Methods 

Lectures 14 h and exercises 14 h. Independent reading, exercises and preparation for lectures 56 h. Written exam and preparation for exam 76 h. Total workload for student 160 h.

Examination in Examination schedule (Yes/No) 


Examination in Moodle (Yes/No) 


Examination in Exam (Yes/No) 


Assessment scale and assessment methods 

Grade 0–5, evaluation 0-100 points. Exam 100%.

Course Materials 

Le.cture and exercise material. Leppiniemi & Walden: Tilinpäätös- ja verosuunnittelu, Talentum fokus e-book.

Places for exchange-students? (Yes, number/No) 


Places for Open University Students?(Yes, number/No) 

max 15


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