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GEST0891-1

Company Accounting


Duration :30h Th
Credits/ECTS :
1re licence en sciences commerciales (finances)2
1re licence en sciences commerciales (Management international)2
3e ingénieur commercial2,5
2e année du grade de bachelier en gestion de l'entreprise2,5
2e année du grade de bachelier en ingénieur commercial2,5
Holder(s) :Frédéric Daerden
Course contents : This course will deal (taking into account the latest accounting details ) with the main legal provisions, applicable accounting recordings, as well as tax characteristics appearing at the different stages in the life of companies (more precisely limited/incorporated companies, private limited companies & coops), namely :

- setting up with contribution in kind & cash contribution
- general meetings and revenue allocation
- increase & decrease in and writing off of capital
- bond loans : issue, interest payment & reimbursement
- transformation, merger & acquisition
- liquidation
Course objective : Analysis of all fundamental legal, financial, accounting & tax principles which can be applied to companies.
Prerequisites : FIN 505 Accounting & Finance
DT 306 Business Law
Organization : Theoretical presentations & exercises on all chapters seen in class
Written notes : - DAERDEN M., "Introduction à l'étude des sociétés", Ed. Labor, 1993.
Assessment : 1st session assessment : written and oral examination
2nd session assessment : written and oral examination
prolonged 2nd session assessment : written and oral examination




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