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GEST0050-1

Financial Corporate Accounting

[ version française ]

Duration :45h Th
Credits/ECTS :
2nd year of a Bachelor's degree in sciences of management4
2nd year of a Bachelor's degree in engineer of management4
2nd "candidature" in management sciences4
2nd "candidature" management engineer4
required preliminary complement to register in the "licence" in company management4
required preliminary complement to register in the "licence" in management sciences4
Holder(s) :Georges Hübner
Substitute(s) :Pierre‑Armand Michel
Course contents : PART 1 : REMINDER OF ACCOUNTING PRINCIPLES
PART 2 : NOTIONS OF FINANCIAL MATHEMATICS
A : INTEREST RATES
B : DISCOUNTING
C : ANNUITIES
PART 3 : APPLICATION TO FINANCIAL STATEMENTS
A : OFF-BALANCE SHEET ITEMS
B : BALANCE SHEET
C : INCOME STATEMENT
PART 4 : COMPARISON WITH IFRS STANDARDS
Course objective : To provide students with the elementary notions of financial mathematics that enables them to perform the accounting mutations on financial-related items in the Belgian system. The course applies interest rates, discounting and compounding techniques, and annuities to the financial statements. Several financial items of the accounts are analyzed, such as financial loans and debts, lease contracts, taxes, dividend payment rules
Prerequisites : Comptabilité générale (45h)
Workshops : Group work on an accounting software
Organization : Lecture (24h)
Exercices in financial mathematics (6h)
Exercices in financial accouting (6h)
Computer sessions on accouting software (8h)
Written notes : Recommended:
De Lembre & Vanderlinden, Principes de Comptabilisation, Kluwer, 2004
Assessment : Written exam, 1st and 2nd exam session;
Personal report on an accounting software (bonus : +2/+1/0/-1)
Contacts : Teacher : G. HUBNER, Bât. B31, Room II/36
Tel. 04/366.27.65 - E-Mail. G.Hubner@ulg.ac.be

Secretariat : Cl. BROSE-VODON - Tel. 04/366.27.21

Assistant lecturer: S. Plunus, Bât. B31, Room II/51
Tel. 04/366.27.40 - E-Mail. splunus@ulg.ac.be

Student lecturer: Marie Lambert
E-Mail. marie_lambert82@hotmail.com
Remarks : http://www.eaa.egss.ulg.ac.be/gfin/ComptaFinInfo.html




ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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