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| Version 2013-2014 |
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| GEST0104-1 | General Accounting of Care Companies and Institutions
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| Duration : | 45h Th |
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| Number of credits : |
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| Lecturer : | Mapapa Mbangala |
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| Substitute(s) : | Anne Bils |
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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 second semester |
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Course contents :
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| 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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Learning outcomes of the course :
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| 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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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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| 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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Mode of delivery (face-to-face ; distance-learning) :
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| The course is taught two hours a week. 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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Recommended or required readings :
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| Mbangala M. (2011-2012), Notes de cours de comptabilité générale (available at « point de vue », Les Editions de l'ULg. |
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Assessment methods and criteria :
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| 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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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Pr. Mbangala Mapapa : mmbangala@yahoo.fr, mmbangala@ulg.ac.be
Melina Tabbone : melina.tabbone@live.fr |
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