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| GEST0891-1 | Company Accounting | |||||||||||
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| Duration : | 30h Th | |||||||||||
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| Holder(s) : | Frédéric Daerden | |||||||||||
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| 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 | |||||||||||
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| Course objective : | Analysis of all fundamental legal, financial, accounting & tax principles which can be applied to companies. | |||||||||||
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| Prerequisites : | FIN 505 Accounting & Finance DT 306 Business Law | |||||||||||
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| Organization : | Theoretical presentations & exercises on all chapters seen in class | |||||||||||
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| Written notes : | - DAERDEN M., "Introduction à l'étude des sociétés", Ed. Labor, 1993. | |||||||||||
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| Assessment : | 1st session assessment : written and oral examination 2nd session assessment : written and oral examination prolonged 2nd session assessment : written and oral examination | |||||||||||
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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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