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| GEST0902-1 | Analysis of Accounting and Financial Files (seminar),  | |||||||||||
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| Duration : | 30h Th | |||||||||||
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| Holder(s) : | Jean‑Pascal Labille | |||||||||||
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| Course contents : | This seminar will include the accounting & financial analysis of real financial statements from trade, industrial & financial companies. It will be based mainly on the « case method », and will concentrate on preparing students for the different jobs in auditing. It also studies the evolution of accounting standards. The seminar is a prerequisite for the exam giving the status of trainee auditor, and for Analysis & Audit classes (evening classes). | |||||||||||
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| Course objective : | This course will get students used to the legislation on financial statements and the "Code des sociétés" through a thorough analysis of the existing accounting concepts. Students will also develop critical analysis on particular situations. | |||||||||||
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| Prerequisites : | FIN 505 Accounting & Finance FIN 503 Cost Accounting FIN 502 Management Accounting FIN 504 Corporate Accounting FIN 397 Financial management & Corporate Assessment FIN 524 Financial Analysis | |||||||||||
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| Organization : | The class will be divided into work groups in order to give students real cases to analyze. Students must realize management is no mere « recipe book ». The student must be able to analyze the case in financial, accounting and legal framework. Lectures on specific subjects are also planned. | |||||||||||
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| Written notes : | - Documentation personnelle de "terrain". - Normes comptables (I.R.E.). - Code des Sociétés. (diponible au département Finance et Comptabilité) - Droit comptable. - Avis C.N.C. (diponible au département Finance et Comptabilité) - "La réglementation sur les comptes annuels et le plan comptable", C. Fischer, chambre d'Economie et de Droit des Affaires de Bruxelles. (diponible au département Finance et Comptabilité) - "Le plan comptable belge, ses règles de fonctionnement et son appropriation aux entreprises", J. Colleye, G. Delvaux et M. Claes, Ed. Comptabilité et Productivité. (diponible au département Finance et Comptabilité) | |||||||||||
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| Assessment : | 1st session assessment : continuous assessment based on the analysis of real cases and presentations. MCQ on the theory 2nd session assessment : MCQ on the theory. Oral examination on the practical part prolonged 2nd session assessment : MCQ on the theory. Oral examination on the practical part | |||||||||||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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