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| GEST0050-1 | Financial Corporate Accounting | |||||
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| Duration : | 45h Th | |||||
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| Holder(s) : | Georges Hübner | |||||
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| 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 | |||||
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| 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 | |||||
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| Prerequisites : | Comptabilité générale (45h) | |||||
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| Workshops : | Group work on an accounting software | |||||
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| Organization : | Lecture (24h) Exercices in financial mathematics (6h) Exercices in financial accouting (6h) Computer sessions on accouting software (8h) | |||||
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| Written notes : | Recommended:
De Lembre & Vanderlinden, Principes de Comptabilisation, Kluwer, 2004 | |||||
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| Assessment : | Written exam, 1st and 2nd exam session; Personal report on an accounting software (bonus : +2/+1/0/-1) | |||||
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| 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 | |||||
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| Remarks : | http://www.eaa.egss.ulg.ac.be/gfin/ComptaFinInfo.html | |||||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 18/05/2007
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