GEST7052-1

Duration

Companies and corporate law : 9h Th
Administrative management : 9h Th, 3h SEM
Accountancy, reporting and income statements : 6h Th
Freelance or employee : 6h Th
Corporate income tax and private persons tax : 6h Th
Storage management : 6h Th
Price policy : 4h Th, 3h SEM

Number of credits

	Master in pharmacy (120 ECTS)	5 crédits

Lecturer

Companies and corporate law : Laurent Stas de Richelle
Administrative management : Michel Kohl
Accountancy, reporting and income statements : Wilfried Niessen
Freelance or employee : Matthieu Simon
Corporate income tax and private persons tax : Robin Crunenberg
Storage management : Robin Crunenberg
Price policy : Robin Crunenberg

Coordinator

Robin Crunenberg

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

Administrative management

not available

Accountancy, reporting and income statements

Introduction
The annual accounts: balance sheet, profit and loss account and notes to the accounts
Case reading and introduction to analysis

Freelance or employee

¿Chapitre 1. Quelle relation de travail?
¿Chapitre 2. Quel contrat de travail?
¿Chapitre 3. Exécution du contrat de travail
¿Chapitre 4. Fin du contrat de travail

Corporate income tax and private persons tax

1. Introduction to the concept of taxes and the different types of taxes
2. Impact of personal income tax (PPI) on a pharmacist

Employee
Independent

3. Impact of corporation tax (ISOC) on corporations (pharmacies)
4. Example of the different taxes to which a young pharmacist may be subject depending on his professional orientation

Storage management

1. Understanding of the importance of stock management on a pharmacy and its liquidity.
2. Definition of an optimal stock rotation in the pharmacy environment.
3. Presentation of average sector stocks and stock differences depending on the type of establishment and the competition.
4. Stock management: between optimal availability for the patient and optimization of the banking appearance R. CRUNENBERG

Price policy

1. The pharmacy pricing policy and its origin.
2. The importance of a dynamic pricing policy.
3. The impact of the purchasing policy on the pricing policy.
4. The pricing policy and respect for the pharmacist's image.
5. The rebate, the reason and its drifts.

Learning outcomes of the learning unit

Administrative management

not available

Accountancy, reporting and income statements

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
have a general overview of a company's financial situation

Corporate income tax and private persons tax

To be able to distinguish to what type of tax a pharmacist may be subject to depending on his professional situation. To be able to calculate the tax in a defined situation. To be able to distinguish the concepts of income taxes, contributions and other taxes.

Storage management

To be able to explain how the stock impacts the activity of a pharmacy.
To be able to define an optimal stock rotation based on an example of sales statistics
To be able to identify a problem of stock management on the basis of turnover rate or accounting elements.

Price policy

To be able to make a constructive judgment on a pricing policy
To be able to analyze a purchasing policy
To be able to offer a discount adapted to a defined situation

Prerequisite knowledge and skills

Corporate income tax and private persons tax

nothing

Storage management

Accounting, balance sheet and income statement: initiation to reading
Wilfried Niessen

Price policy

nothing

Planned learning activities and teaching methods

Administrative management

not available

Accountancy, reporting and income statements

The theory explained and illustrated by the professors as well as the exercises solved during the courses constitute the main part of the course.

Freelance or employee

General lecture illustrated by case studies

Corporate income tax and private persons tax

Presentations, discussions and exercises

Storage management

Presentations, discussions and exercises

Price policy

Presentations, discussions and exercises

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

Administrative management

not available

Accountancy, reporting and income statements

The course is given in classroom. During the case analyses, a reading and preparation at home is required.

Freelance or employee

Face-to-face

Corporate income tax and private persons tax

Face-to-face if the health situation allows it

Storage management

Face-to-face if the health situation allows it

Price policy

Face-to-face if the health situation allows it

Organisational adjustments related to the current health context

not available

Companies and corporate law

not available

Administrative management

not available

Accountancy, reporting and income statements

not available

Freelance or employee

not available

Corporate income tax and private persons tax

not available

Storage management

not available

Price policy

not available

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 )

- Remote

written exam ( multiple-choice questionnaire )

- If evaluation in "hybrid"

preferred remote

Additional information:

CODE JAUNE: Examen écrit sous forme de QCM à 4 choix possibles en présentiel. L'ensemble du cours sera évalué en un seul et unique examen. CODE ORANGE: Examen écrit sous forme de QCM à 4 choix possibles à distance via e-campus. L'ensemble du cours sera évalué en un seul et unique examen. CODE ROUGE: Examen écrit sous forme de QCM à 4 choix possibles à distance via e-campus. L'ensemble du cours sera évalué en un seul et unique examen.

Companies and corporate law

CODE JAUNE: Examen écrit sous forme de QCM à 4 choix possibles en présentiel. L'ensemble du cours sera évalué en un seul et unique examen. CODE ORANGE: Examen écrit sous forme de QCM à 4 choix possibles à distance via e-campus. L'ensemble du cours sera évalué en un seul et unique examen. CODE ROUGE: Examen écrit sous forme de QCM à 4 choix possibles à distance via e-campus. L'ensemble du cours sera évalué en un seul et unique examen.

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

Work placement(s)

Organizational remarks

Contacts

Administrative management

Michel Kohl: kohl@appl.be

Accountancy, reporting and income statements

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

Freelance or employee

Matthieu SIMON, Substitut (Auditorat du travail de Liège), Maître de conférences
(Contact : Matthieu.Simon@uliege.be)

Corporate income tax and private persons tax

Robin Crunenberg @: robin.crunenberg@uliege.be P:+32 4 366 29 38
Pharmacy tower 2nd floor office 2/27

Storage management

Robin Crunenberg @: robin.crunenberg@uliege.be P:+32 4 366 29 38
Pharmacy tower 2nd floor office 2/27

Price policy

Robin Crunenberg @: robin.crunenberg@uliege.be P:+32 4 366 29 38
Pharmacy tower 2nd floor office 2/27

Items online

Freelance or employee

Cours 1
Cours 1

Medical administration and management: introduction to administrative and financial management of a dispensary, through knowledge and understanding of key concepts

Companies and corporate law

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

Duration

Number of credits

Lecturer

Coordinator

Language(s) of instruction

Organisation and examination

Schedule

Units courses prerequisite and corequisite

Learning unit contents

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

Learning outcomes of the learning unit

Administrative management

Accountancy, reporting and income statements

Corporate income tax and private persons tax

Storage management

Price policy

Prerequisite knowledge and skills

Corporate income tax and private persons tax

Storage management

Price policy

Planned learning activities and teaching methods

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

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

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

Organisational adjustments related to the current health context

Companies and corporate law

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

Recommended or required readings

Accountancy, reporting and income statements

Freelance or employee

Assessment methods and criteria

Companies and corporate law

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

Work placement(s)

Organizational remarks

Contacts

Administrative management

Accountancy, reporting and income statements

Freelance or employee

Corporate income tax and private persons tax

Storage management

Price policy

Items online

Freelance or employee