Duration
45h Th, 20h Pr
Number of credits
| Master in law, professional focus in management | 6 crédits |
Lecturer
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
This course shows how useful accountancy is and highlights some of the problems involved in bookkeeping, suggesting the appropriate solution decided by legal accountants.
It is a systematic survey of all asset and liability items as well as of relevant entries in order to structure a balance sheet and a profit and loss statement.
Learning outcomes of the learning unit
This course introduces the rules and techniques involved in company.
The students will be able to :
- identify accounting rules and explain them;
- register accounting documents;
- complete synthetic documents (balance sheet, profit-and-loss report, ...)
Prerequisite knowledge and skills
Planned learning activities and teaching methods
The professor explain the theoral part, wiht several examples.
The students can resolve exercices. The preparation has the advantage of studying regularly and asking further explinations, if it's necessary.
Mode of delivery (face-to-face ; distance-learning)
The theory is explain face to face.
Exercices are also resolved face to face.
Recommended or required readings
- F. MAILLARD et E. WATZEEL, Guide des comptes, Edition Standaard 2012. - FISCHER C., "La réglementation sur les comptes annuels et le plan comptable", Chambre d'économie et de Droit des Affaires, Bruxelles (Tomes mis à jour). - ANTOINE J., Comptabilité, cours programmé avec tests et leur corrigé, De Boeck Université. - Les éditions de PACIOLI, http://www.ipcf.be.
Assessment methods and criteria
Examination 1ère session
Written examination in January. It's a long exercise.
Oral examination in June if the note of January is lower as 10/20 (but 5/20 minimum).
Examination 2de session
Examen écrit en August. It's a long exercise.
Work placement(s)
Organizational remarks
Contacts
Wilfried NIESSEN : wilfried.niessen@uliege.be
Anne Bils : anne.bils@uliege.be