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| FINA0026-1 | Accountancy and Taxation
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| Duration : | 24h Th |
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| Credits/ECTS : |
| Master in Management Sciences, in-depth approach, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Sciences, didactic approach, 1st year | | Premier quadrimestre | | 4 |
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| Master in Business Engineering, didactic approach, 1st year | | Premier quadrimestre | | 4 |
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| Master en sciences de gestion, à finalité spécialisée en banking and asset management, 1st year | | Premier quadrimestre | | 4 |
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| Master en ingénieur de gestion, à finalité spécialisée en financial engineering, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Sciences, professional Focus in Entrepreneurship, 1st year | | Premier quadrimestre | | 4 |
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| Master en sciences de gestion, à finalité spécialisée en financial analysis and audit, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Sciences, professional Focus, 1st year | | Premier quadrimestre | | 4 |
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| Master en sciences de gestion, à finalité spécialisée en management humain et organisation, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Engineering, professional Focus, 1st year | | Premier quadrimestre | | 4 |
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| Master en ingénieur de gestion, à finalité spécialisée en intrapreneuriat, 1st year | | Premier quadrimestre | | 4 |
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| Master in management Sciences, professional focus in management, 1st year | | Premier quadrimestre | | 4 |
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| Master en sciences de gestion, à finalité spécialisée en management des entreprises sociales, 1st year | | Premier quadrimestre | | 4 |
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| Master en sciences de gestion, à finalité spécialisée en intelligence stratégique et marketing, 1st year | | Premier quadrimestre | | 4 |
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| Master en ingénieur de gestion, à finalité spécialisée en supply chain management, 1st year | | Premier quadrimestre | | 4 |
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| Master en ingénieur de gestion, à finalité spécialisée en performance management systems, 1st year | | Premier quadrimestre | | 4 |
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| Holder(s) : | Danielle Sougné |
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| Language : | Langue française |
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| Course contents : |
- Module 1. Basic principles of corporate tax. Case Studies
- Module 2. Non-current assets. Exercises and case studies.
- Module 3. Financial assets and cash equivalents. Exercises and case studies.
- Module 4. Trade receivables. Exercises and case studies
- Module 5. Stocks. Exercises and case studies
- Module 6. Provisions and deferred tax. Exercises and case studies
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| Course objective : |
- to compare the accounting and tax laws relating to the main sections of financial statements
- to analyze the differences between accounting and tax law
- to prepare the corporate income tax return from different business records
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| Prerequisites : | FIN 505 Finance and accounting |
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| Workshops : |
- Exercise sessions
- Case studies
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| Organization : | The course is divided into 6 modules.
Each module is completed with exercises and case studies to be carried out either individually or in groups, in lecture and at home. |
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| Written notes : | Slides available on the internet
Recommanded:
Darte Dominique & Noel Yves, Maîtriser l'I.Soc., éditions de la chambre de commerce et de l'industrie, 2008 |
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| Assessment : |
- Average group sheet: 50% of the final evaluation
- Written examination: 50% of the final evaluation
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| Contacts : | Teacher:
Danielle Sougné, N1
Phone: 04/232.73.05
E-mail: danielle.sougne@ulg.ac.be |
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| Remarks : | Language of the lectures : French |
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