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| GEST0029-1 | General Corporate Accounting (Night classes)
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| Duration : | 30h Th, 15h Pr |
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| Credits/ECTS : |
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| Holder(s) : | Mapapa Mbangala |
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| Language : | French language |
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| Course contents : | The first part of the course shows how useful accountancy is and highlights a number of problems involved in bookkeeping, suggesting the appropriate solution that will be sanctioned by legal accountants.
The second part of the course is a systematic survey of all asset and liability items as well as of the relevant entries in order to structure a balance sheet and a profit-and-loss statement. |
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| Course objective : | The course introduces the rules and techniques involved in company bookkeeping, its general formal principles and material used to record trade operations. It develops a systematic analysis of recording mechanisms imposed on copanies by accountancy law and company law. By the end of the course students should be able to draft basic entries and to draw a balance sheet and a profit-and-loss statement. |
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| Workshops : | Daytime classes: students can access an e-learning site where they can find course notes, exercises and corrected examinations. The solutions they propose for each exercise are asessed and commented on.
Night classes: Nine Q&A sessions are organised over the year. They start 2 or 3 weeks after the theoretical course. Assistants and student instructors are in charge of smaller groups of students. These can ask questions and further explanations during office hours. |
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| Organization : | The course is taught two hours a week over both terms (daytime classes) or during the first term (night classes). It consists of ex-cathedra lectures combined with rehearsal exercises on some part sof the course. Students can ask questions before, during or after lectures. They are invited to participate actively in the practical part of the course. |
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| Written notes : | REFERENCE WORKS :
Ginsburg, Michel & Olivier, Comptabilité générale,
SYLLABUS WITH EXERCISES :
For sale at ARESCE
RECOMMENDED READING :
Précis de Comptabilité, Antoine & Cornil, De Boeck |
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| Assessment : | Written examination consisting of
- a long open question in the form of an exercise relying on fairly basic bookkeeping notions
- two or three shorter open questions on specific issues or entries. |
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| Contacts : | Professors: A. CORHAY - Room II/98 -
Tel.: 04/366.31.96 email : a.corhay@ulg.ac.be
W. NIESSEN - N1- Tel.: 04/232.72.64 email: Wilfried.Niessen@ulg.ac.be |
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