2020-2021 / DROI1401-1

Reading accounting documents

Duration

20h Th

Number of credits

 Bachelor in law3 crédits 

Lecturer

Wilfried Niessen

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

Introduction to the company
The annual accounts (balance sheet, income statement and notes)
Initiation to the analysis of annual accounts

Learning outcomes of the learning unit

Course objectives :

  • learn a common language
  • build on basic concepts already discussed
  • use accounting to form the legal mind
  • discover the basic principles of accounting:  financial and economic approaches
  • use accounting reasoning to deepen certain technical aspects
  • have a general overview of a company's financial situation
  • discover financial analysis techniques

Prerequisite knowledge and skills

Planned learning activities and teaching methods

The theory explained and illustrated by the professors as well as the exercises solved during the courses and remediation sessions constitute the main part of the course.
Teaching methods and means:
course divided into modules: illustrated theoretical presentations AND exercises and case analysis

Mode of delivery (face to face, distance learning, hybrid learning)

The course is given in classroom. During the case analyses, a reading and preparation at home is required.
 
If face-to-face teaching is not possible, the course will be given remotely but live. Interaction with the students is then planned. 
Active participation in the course (preparation at home, participation in wooclaps, answers to questions asked during the course, etc.) allows students to obtain a maximum of 2 bonus points on the final score.

Organisational adjustments related to the current health context

Recommended or required readings

The course materials consist of slides, case analyses and a documentation file.

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.

Any session :

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )

- Remote

written exam ( multiple-choice questionnaire, open-ended questions )

- If evaluation in "hybrid"

preferred in-person


Additional information:

Written exam composed of MCQ; R/F; open questions; case analysis.
Students can dispose of the Economic Law Code (This can be highlighted, sublined, numerically referenced from articles to articles. Bookmarks can only include the name of a chapter/section/...).

Work placement(s)

Organizational remarks

Contacts

Professor Wilfried Niessen: wilfried.niessen@uliege.be
Assistant: Magali Herman: magali.herman@uliege.be