Duration
60h Th, 25h Pr
Number of credits
| Bachelor in business engineering | 7 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
All year long, with partial in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
0. Introduction 1. The company. 2. The fundamental principles of double-entry bookkeeping. 3. The operating cycle. 4. The inventory operations : assessment of the stock value - depreciation - amortization - provisions - revenues and expenses cut-off. 5. The final operations. 6. The long-term operations of the balance sheet. 7. The short terme operations aof the baalnce sheet.
Learning outcomes of the learning unit
Financial statements help accounting give a financial picture of the company, a picture whose reliability will always be relative and can only be assessed in regards to the type of assessment rules used, and the information needs of economic partners.
On completing the course, students will be able to:
- identify the accounting principles applying to a given situtation and explain the underlying mechanisms;
- encode supporting documentation pertaining to current transactions;
- use an accountancy software programme to encode the aforementioned documents;
- fill in synthesis documents (balance, balance sheet, profit and loss accounts, appendices etc.)
Prerequisite knowledge and skills
None
Planned learning activities and teaching methods
The course curriculum essentially consists of the lecturer's explanations and illustrations of the theory and of the exercices solved in the tutorials.
In addition, optional exercice sessions are given by student tutors.
The students are assigned a group work project consisting in encoding accounting documents using an accountancy software programme.
A training test will be held during the year to help students:
- study the curriculum on a regular basis;
- assess their own comprehension of the curriculum;
- acquaint themselves with the type of examincations questions and of assessment criteria.
Consultation sessions are organized on a weekly basis.
Mode of delivery (face-to-face ; distance-learning)
The course will be divided up into units in which presentations will be made, supported by transparencies and illustrated by concrete examples from business life. Students are provided with the following educational aids: a real-life [?] book with most transparencies used in class, a compendium of exercises which students might prepare for tutorials, and a group workshop based on actual documentation. Internet : http://newlola.hec.ulg.ac.be
Recommended or required readings
- CAPODICI G. et NIESSEN W., "Comprenez votre comptable", Edipro, 2019. - Les éditions de PACIOLI, http://www.ipcf.be.
Assessment methods and criteria
January assessment : written examination
June assessment : written examination, oral examination and group work during the year. The oral exam will take place only if the score of the written examen and the group work is higher or equal to 6/20.
August assessment : idem, the note of the group work is not taken into account anymore.
Work placement(s)
Organizational remarks
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Contacts
Teaching Assistants office (office 302)
HEC-Ecole de Gestion de l'ULg
Rue Louvrex, 14 (Bât. N1) - 4000 Liège
CAPODICI Giuseppina
Tél.: +32 4 2327263
Email : Giuseppina.Capodici@ulg.ac.be
HERMAN Magali (local 302)
Tél : +32 4 232.72.59
magali.herman@ulg.ac.be
RIFFON Véronique (Office 304)
Tél : +32 4 2327340
Veronique.Riffon@ulg.ac.be
DEPRAETERE Pauline
Tél : +32 4 2327298
Pauline.Depraetere@ulg.ac.be
Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session
Teaching methods implemented : distance-learning
podcast lessons and exercises
Assessment subjects
Chapters 1 to 7
Assessment methods
The June exam will be a two-hour written exam. It will consist of a qcm and an exercises part. There will be no oral exam.
Registration in writing exam as well as in the QCM is compulsory. Registration details will be communicated later.
The overall rating for this June session is composed of
-the January rating for 20%
-the group work rating for 25%
-the June rating for 55%.
For students who did not obtain 10/20 during the January exam, a remedial MCQ will be submitted to them on the same day of the written exam (at a different time). The better of the two odds (that of January or that of the multiple choice MCQ) will be taken into account for the calculation of the overall rating.
Contacts
G. CAPODICI
P. DEPRAETERE
M. HERMAN
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
The exam material covers all the material seen in the course in the first and second semester (slides, syllabus, exercises) as well as group work and the Equisis software.
Assessment methods
The August exam will be a writing consisting of a multiple choice question and an exercise.
A prior and compulsory registration for the exam must be made. Failing to register on time, the examination will be refused.
In the event of non-compliance with the instructions, a sanction left to the discretion of the lecturer will be applied.
If one of the two parts of the exam is not completed, an attendance rating will be assigned to the entire exam.
Contacts
G. CAPODICI
P. DEPRAETERE
M. HERMAN