University of Liege | Version française
Academic year 2014-2015Value date : 12/05/2015
GEST2095-1  Accountig elements (for jurists)

Duration :  15h Th
Number of credits :  
Advanced Master in Tax Law2
Lecturer :  Fabrice Fogli
Language(s) of instruction :  
French language
Organisation and examination :  
Teaching in the first semester, examination in June
Course contents :  
This course is dedicated to the practical analysis of basic concepts in Belgian accounting.
The foundations of general accounting are presented and used to support case studies, and are also commented during an oral presentation.
The course also occasionally delves into financial accounting, including through the study of concepts such as profitability, liquidity and working capital.
Learning outcomes of the course :  
This course aims at teaching students about the basic accounting principles that underlie the financial management of Belgian companies.
It will also enable students to understand and apply the basic concepts of corporate accounting, including in relation to corporate tax law.
Prerequisites and co-requisites/ Recommended optional programme components :  
Students should have working knowledge of the main principles of Belgian general accounting.
Planned learning activities and teaching methods :  
no files
Mode of delivery (face-to-face ; distance-learning) :  
no files
Recommended or required readings :  
J. Capodici and W. Niessen's book Comprenez votre comptable, published by EDIPRO
Assessment methods and criteria :  
The evaluation consists in a 15-minute oral exam during which two main questions will be asked.
Students have 15 minutes to prepare their answers.
Work placement(s) :  
Organizational remarks :  
Classes are held at HEC in Liège (rue Louvrex) on Saturday mornings, at the time provided in the timetable.
Three 4-hour classes and one 3-hour class are held.
The classes can be recorded.
Students will be given a course book, booklets on specific topics, and copies of the slides used in class.
These course materials are also available on the ULg's online platform.
Contacts :  
Monsieur Fabrice Fogli Tél. : 0499/93.21.93
fabrice.fogli@skynet.be
fabrice.fogli@ulg.ac.be

Items online :  
Course notes
All course notes are available on the HD campus.



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