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| DROI0178-2 | Accountant law
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| Duration : | 30h Th, 15h Pr |
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| Number of credits : |
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| Lecturer : | Wilfried Niessen, Lionel Orban |
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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 course has two objectives:
1. - to initiate legal experts in basic accounting techniques and in the effective interpretation of corporate annual accounts and accounting documents,
2. - to examine how and why the law (in its European and Belgian components) has established itself today in what was previously governed by such well-known uses that they have become almost obligatory. |
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Learning outcomes of the course :
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| This is not an accounting course.
After the course students should be able:
- to understand the accounting logic;
- to know and use accounting and financial vocabulary
- to understand the functioning of the accounting system
- to read corporate annual accounts and financial statements;
- to use basic financial analysis techniques |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Students should at least have a good knowledge of the essential rules of the general theory of obligations.
Knowledge of company law is a plus, but currently impossible to insist upon... since the course in company law follows on from the course in accounting law. |
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Planned learning activities and teaching methods :
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| The course includes practical work, which illustrates or examines certain aspects of the subject.
It also helps prepare for the exam. |
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Mode of delivery (face-to-face ; distance-learning) :
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| 1st four-month period -
It is based on theoretical- and illustrated sessions.
Some sessions are practical exercises with preliminary preparations.
The course requires an understanding and a regular work. |
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Recommended or required readings :
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| The slides and the book "Comprenez votre comptable" represent the support of the course and limit its content.
The slides, used in the course, are posted on my ulg. Students will also find practical exercises, some solutions and previous years exams |
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Assessment methods and criteria :
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| Written exam.
1st session: January
2nd session: August |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| PROFESSORS
Wilfried NIESSEN HEC-ULg Professor
Tax - Accounting
Wilfried. Niessen@ulg.ac.be
04/232 72 64
Lionel ORBAN
Lawyer
Maître de conférence ULg - HEC
l.orban@mosal.be
04/220 03 03
ASSISTANTE :
Magali HERMAN
Magali.Herman@ulg.ac.be
04/ 232 72 59 |
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