University of Liege | Version française
Study programmes 2012-2013Last update : 18/06/2013
Version 2011-2012
GEST3017-1  General accounting and balance sheet analysis

Duration :  24h Th
Number of credits :  
Required preliminary complements to register in the Advanced Master in Food Science and technology2
Lecturer :  N...
Language(s) of instruction :  
French language
Course contents :  
1. Introduction
2. Basic principles
3. General Rules
4. Real accounting holding
5. Assets
6. Liabilities
7. The result accounts
8. Elements of trade legislation
9. Exercises
Learning outcomes of the course :  
To teach basic accounting techniques so that the students be able to undestand and analyse the documents produced by companies
After completing the course the student is expected to
Master the accounting basic techniques
Establish the balance and the account of the results of a company
Understand and analyse books accounting of a company
Prerequisites and co-requisites/ Recommended optional programme components :  
Planned learning activities and teaching methods :  
Mode of delivery (face-to-face ; distance-learning) :  
Lectures : 24h
Recommended or required readings :  
J.P. GILLET, V. GINSBURGH, P. MICHEL et KHROUZ
Comptabilité, DE BOECK
Assessment methods and criteria :  
Written examination (50%)
Oral examination (50%)
Work placement(s) :  
Organizational remarks :  
Contacts :  
Lebailly Philippe, (Professeur Ordinaire)

Bât. GE Gembloux Agro-Bio Tech
Passage des Déportés 2
5030 Gembloux

+32 81 622361
Philippe.Lebailly@ulg.ac.be


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