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| GEST0891-1 | Company Accounting
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Frédéric Daerden |
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| Language : | Langue française |
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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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