Duration
12h Th
Number of credits
| Specialised master in public notary law | 2 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
the aim of this course is to introduce students to the structure of annual accounts (statement, profit and loss account and annexes), the structure and content of the Minimum Standard Chart of Accounts (PCMN)), an approach to evaluating a company as well as refresher sessions on VAT.
Learning outcomes of the learning unit
to be able to understand in overall terms, a statement and profit and loss account. To develop the ability to critically analyse a company's annual accounts.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
ex cathedra
Mode of delivery (face to face, distance learning, hybrid learning)
the course is given in the form of two-hour lecture courses, once a week for 4 weeks in the first term.
Organisational adjustments related to the current health context
Recommended or required readings
There are no course notes and the powerpoint (audiovisual support) will be distributed during class.
Reference works: 'Comprenez votre comptable', J. Capodici et W. Niessen, Edipro 2004; 'La comptabilité notariale', André Moreau, Kluwer, 2008.
Assessment methods and criteria
Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.
First session : Oral examination. Secund session : writen examination. Authorised materials: Code des Sociétés (notes are allowed: no restrictions). Knowledge of the PCMN structure and the content of accounts. Knowledge of different approaches to evaluation. Knowledge of VAT principles. Practical scenarios.
Work placement(s)
Organizational remarks
The course is organized during the 1st semester with an oral exam in January.
Contacts
Eric Damseaux, rue Sérezé, 2/1 à 4890 Thimister-Clermont, GSM 0479/77.97.77, email : eric.damseaux@gmail.com
(eric.damseaux@bdo.be)