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| FINA0045-1 | In-depht Accounting and Practical Files
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Jean‑Pascal Labille |
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| Language : | Langue française |
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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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