Duration
30h Th
Number of credits
| Master in management (120 ECTS) | 5 crédits |
Lecturer
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Module 1: Reminder of the basic principles of corporate tax (the tax base, deductions). Case of application
Module 2: The intangible assets and the restructuring costs : accounting aspects.
Module 3 : typical cases:
- Copyrights
- Software and Ecological certificates (and of cogeneration).
Module 4: Intangible and tangible assets: tax aspects (including deferred taxes).
Module 5 : Le leasing (furniture, building) + sales and lease back
Module 6 : Dismemberment of the property and the emphyteutic lease
Module 7: Financial assets and cash equivalents : tax aspects.
Module 8: Tax aspects related to stocks, provisions and trade receivables + exercises.
Module 9: Own funds: accounting aspects (capital
and variations in capital, appropriation operations - distribution of dividends, investment reserve and
notional interests, ...)
Exercise of synthesis
Overview of the course
This course enables to deepen fiscal and accounting concepts addressed in the curriculum the previous years. This deepening is performed both theoretical practical exercises, case studies and scenarios.
Some aspects of accounting analysis and international standards will be addressed through conferences.
Learning outcomes of the learning unit
§ Explore and compare the accounting principles and tax related to the main headings of the balance sheet and profit.
§ Analyze the differences between accounting and law tax.
§ Develop statements to tax corporations from different cases of application.
§ Put students in concrete situations in which they must use their accounting, financial and tax bases to propose solutions.
This course contributes to the following Intended Learning Outcomes :
- ILO-2 : Gaining the knowledge and understanding of one of the proposed fields of concentration or to gain deep knowledge in the field of the management being already specialized thru a first University Master Degree .
- ILO-5 : Integrate autonomously researched information, tools, knowledge and context to build and propose, either individually or as part of a team, original, creative and viable solutions to concrete complex management problems, whether real or simulated, taking into account, when necessary, the human, social and legal context.
- ILO-7 : Being capable of professional team work
- ILO-8 : Developing leadership
- ILO-9 : Developing a critical sense (arguing)
- ILO-10 : Developing a transversal, global vision
- ILO-11 : Creative conception of solutions
- ILO-12 : Professional capacity for oral communication
- ILO-13 : Professional capacity for written communication
Prerequisite knowledge and skills
§ Finance and accounting
§ Commercial law
Planned learning activities and teaching methods
§ The course is divided into modules.
§ Tax topics will be addressed in the course and will be the subject of exercises.
§ Accounting topics will be extensive and presented by students (in groups).
§ Cases will be proposed in relation to the proposed conference.
§ A case study - course will be conducted in groups
Mode of delivery (face-to-face ; distance-learning)
Mode of delivery : face to face and case study in groups.
Recommended or required readings
§ Slides available on the internet
Recommended books:
§ DARTE Dominique et NOEL Yves, Maîtriser l'I. Soc., éditions de la chambre de commerce et de l'industrie, 2011
§ Législation sur les comptes annuels
§ Code des Sociétés
§ Memento des comptes annuels
§ Avis de la Commission des Normes Comptables (CNC)
§ Normes de l'Institut des Réviseurs d'Entreprises (IRE)
§ FISCHER Christian, La réglementation sur les comptes annuels et le plan comptable, Chambre d'économie et de droit des affaires de Bruxelles.
§ COLLEYE J., DELVAUX G. et CLAES M., Le plan comptable belge, ses règles de fonctionnement et son appropriation aux entreprises, Ed. Comptabilité et Productivité.
Assessment methods and criteria
§ Case study - course synthesis
§ QCM assessment
Work placement(s)
Organizational remarks
The Schedule of the course will be displayed online on Lola as well as the classroom.