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)
Face-to-face course
Additional information:
the course is given in the form of two-hour lecture courses, once a week for 4 weeks in the first term.
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.
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, Elsaute 9 à 4890 Thimister-Clermont, GSM 0479/77.97.77, email : eric.damseaux@gmail.com
Magali herman
Finance (HEC Uliège): magali.herman@uliege.be
Introduction: "Le jeu des comptes" - CENECO