Duration
30h Th, 15h Pr
Number of credits
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The first part of the course shows how useful accountancy is and highlights a number of problems involved in bookkeeping, suggesting the appropriate solution that will be sanctioned by legal accountants.
The second part of the course is a systematic survey of all asset and liability items as well as of the relevant entries in order to structure a balance sheet and a profit-and-loss statement.
The third part presents some concepts to analyse a balance sheet and aprofit-and-loss statement.
Learning outcomes of the learning unit
The course introduces the rules and techniques involved in company bookkeeping, its general formal principles and material used to record trade operations. It develops a systematic analysis of recording mechanisms imposed on copanies by accountancy law and company law. By the end of the course students should be able to draft basic entries and to draw a balance sheet and a profit-and-loss statement.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Mode of delivery (face to face, distance learning, hybrid learning)
The course is taught two hours a week. It consists of ex-cathedra lectures combined with rehearsal exercises on some part sof the course. Students can ask questions before, during or after lectures. They are invited to participate actively in the practical part of the course.
Organisational adjustments related to the current health context
Recommended or required readings
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
- Remote
written work
- If evaluation in "hybrid"
preferred remote
Additional information:
Written examination/Remote consisting of
- a long open question in the form of an exercise relying on fairly basic bookkeeping notions
- two or three shorter open questions on specific issues or entries.