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| GEST0089-1 | General Accountancy
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| Duration : | 60h Th, 15h Pr |
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| Credits/ECTS : |
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| Holder(s) : | Wilfried Niessen, Marc Renouprez |
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| Language : | Langue française |
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| Course contents : | 0. Introduction : The company.
1. The tradesman.
2. Fundamental principles of double-entry bookkeeping.
3. Current operations : Operating cycle.
4. Inventory operations : assessment of the stock value - depreciation - write-down - reserves for contingencies - cost & product allocation.
5. Balancing operations
6. Long-term operations : Investment cycle.
7. Particular operations.
8. Synthesis, presentation of the financial statement - Synthesis exercise. |
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| Course objective : | Financial statements help accounting give a financial picture of the company, a picture whose reliability will always be relative and can only be assessed in regards to the type of assessment rules used, and the information needs of economic partners. |
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| Prerequisites : | None |
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| Organization : | The course will be divided up into units in which presentations will be made, supported by transparencies and illustrated by concrete examples from business life. Students are provided with the following educational aids: a real-life [?] book with most transparencies used in class, a compendium of exercises which students might prepare for tutorials, and a group workshop based on actual documentation.
Internet : http://campus.hec.ulg.ac.be (http://campus.hec.ulg.ac.be/) |
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| Written notes : | - ANTOINE J., "Précis de comptabilisation", De Boeck, 1991.
- ANTOINE J., "Lexique thématique de la comptabilité", De Boeck, 1989.
- BERWART J., DAERDEN M., MINSART J., "Modèles de comptabilité", Bruxelles, Labor.
- COLLEYE J., Guide comptable belge, "Comptabilité et productivité", (Tomes mis à jour).
- DAERDEN M., "Introduction à l'étude des sociétés", Bruxelles, Labor.
- FISCHER C., "La réglementation sur les comptes annuels et le plan comptable", Chambre d'économie et de Droit des Affaires, Bruxelles (Tomes mis à jour). - CAPODICI G. et NIESSEN W., "Comprenez votre comptable", Editions de la CCI, 2001. |
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| Assessment : | 1st session assessment : written examination, oral examination and group work during the year.
2nd session assessment : idem
prolonged 2nd session assessment : idem |
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| Contacts : | CAPODICI Giuseppina
HEC-Ecole de Gestion de l'ULg
Rue Louvrex, 14 (Bât. N1) - 4000 Liège
Tél.: +32 4 2327263
Email : Giuseppina.Capodici@ulg.ac.be
DEVILLE Fabienne
HEC-Ecole de Gestion de l'ULg
Rue Louvrex, 14 (Bât. N1) - 4000 Liège
Tél.: +32 4 2327265
Email : Fabienne.Deville@ulg.ac.be |
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