Duration
20h Th, 10h Lect.
Number of credits
| Specialised master in tax law | 4 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 is devoted to the concrete analysis of the basic notions of Belgian accountancy and accounting law.
The foundations of general accountancy are introduced on the basis of analytical commentaries of particular cases.
The course also gives some insights into financial accountancy and presents the notions of profitability, liquidity and working capital.
Learning outcomes of the learning unit
This course aims at teaching students the basic accounting principles that underlie the financial management of Belgian companies.
It will also enable students to understand and apply the basic concepts of corporate accounting, also in relation to corporate tax law.
Prerequisite knowledge and skills
A sufficient knowledge of the general principles of Belgian accountancy is necessary.
Planned learning activities and teaching methods
A copy of the projected slides and possibly of the cases and leaflets on specific topics is made available.
These didactic tools are accessible via the HD campus.
Mode of delivery (face to face, distance learning, hybrid learning)
In-person teaching
An audio and video recording of the course is made available.
Organisational adjustments related to the current health context
Recommended or required readings
Each class is supported by a PPT presentation.
As the case may be, the students are invited to prepare one or several cases (accessible via Lol@) ahead of classes.
The cases will be analysed in class and the students will be expected to answer various questions relating to these.
Suggested book: JP VINCKE et Jo VAN DEN BOSSCHE "Comprendre la comptabilité", aux éditions ANTHEMIS.
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.
Oral exam in 1st and 2nd session (no books or notes permitted).
Work placement(s)
Organizational remarks
The course is taught over five 4-hour sessions in Q1 at HEC LIège, rue Louvex, on Saturday mornings.
Please refer to the schedule.
An audio and video recording of the course is made available.
Contacts
Daniel Schleck - daniel.schleck@uliege.be
Cédric Antonelli - cedric.antonelli@bdo.be - 0474/300.396