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| GEST1057-1 | Financial accounting and compagnies 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 : | French language |
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| Course contents : | The course deals with various aspects linked to the evolution of companies from the point of view of commercial law, accounting law and tax law.
The first section focuses on the different types of company. This allows students to analyse the classifications, the notion of a natural person and a company as well as the characteristics (legal, accounting and tax) of the various types of company.
The second section is devoted to the various types of company financing. Class 1 of the accounting plan is studied from a financial, accounting and tax point of view, with students carrying out various practical exercises.
The third section focuses on company restructuring (mergers, demergers, contributions of businesses etc.) with reference to the legal, accounting and tax provisions. Students are given the opportunity to carry out various exercises. |
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| Course objective : | The study of the fundamental legal, financial, accounting and tax principles applicable to companies. |
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| Prerequisites : | General accounting |
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| Organization : | Theoretical lectures and exercises on the various sections dealt with. |
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| Assessment : | Written and oral exam for students taking part in the first and second session. |
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