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| DROI0963-1 | Accounting of companies
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| Duration : | 12h Th |
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| Number of credits : |
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| Lecturer : | Eric Damseaux, Michel Flagothier |
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| Coordinator : | N... |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the first semester, review in January |
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Course contents :
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| the aim of this course is to introduce students to the structure of annual accounts (statement, profit and loss account and annexes), the structure and content of the Minimum Standard Chart of Accounts (PCMN)), an approach to evaluating a company as well as refresher sessions on VAT. |
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Learning outcomes of the course :
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| to be able to understand in overall terms, a statement and profit and loss account. To develop the ability to critically analyse a company's annual accounts. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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Mode of delivery (face-to-face ; distance-learning) :
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| the subject will be taught through lectures taking the form of one four-hour class (Michel Flagothier), then two-hour classes each week in the first term for four weeks (Eric Damseaux). |
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Recommended or required readings :
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| course notes will be distributed during class (presentation slides).
Reference works: 'Comprenez votre comptable', J. Capodici et W. Niessen, Edipro 2004; 'La comptabilité notariale', André Moreau, Kluwer, 2008. |
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Assessment methods and criteria :
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| Oral examination. Authorised materials: Code des Sociétés (notes are allowed: no restrictions). Knowledge of the PCMN structure and the content of accounts. Knowledge of different approaches to evaluation. Knowledge of VAT principles. Practical scenarios. |
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Work placement(s) :
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Organizational remarks :
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| The course is organized during the 1st semester with an oral exam in January. |
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Contacts :
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| Eric Damseaux, rue Sérezé, 2/1 à 4890 Thimister-Clermont, GSM 0479/77.97.77, email : eric.damseaux@gmail.com
(eric.damseaux@bdo.be) |
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