Duration
30h Th, 15h Pr
Number of credits
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
* The company
* Balance sheets and results : expression of capital and of its evolution.
* Basic principles of double-entry accountancy.
* Current transactions : lifecycle.
* Inventory activities : calculation of stock value, depreciation, value reduction, risks and charges provisions, expenses and revenue clawback.
* Closing transactions
* Long-term transactions : investment cycle
* Specific transactions
Learning outcomes of the learning unit
Through annual accounts, accountancy projects a financial image of the company, the accuracy of which ever remains relative and can only be assessed against evaluation rules and the economic partners' information needs.
By the end of the course, the students will be able to:
- identify the underlying principles of a specific situation;
- enter supporting documents relating to current and inventory transactions;
- fill in synthesis documents (balance, balance sheet, profit and loss accounts, appendices etc.);
In addition, those students taking the double Law-Management programme will be able to:
- use a software programme to enter supporting documents.
This course contributes to the learning outcomes II.1, II.2, V.1, V.2, VI.1, VI.2, VI.3, VII.1, VII.2, VII.3, VII.4, VII.5, VII.6 of the MSc in computer science and engineering.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
The theory is explained and illustrated by the teacher in addition to which exercice sessions are organized.
The students taking the double Law-Management master must carry out a individual project consisting in entering accounting documents by means of an accountancy software programme.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
Face-to-face teaching
The course is subdivided in modules given as lectures; it is illustrated by examples and concrete applications drawing on business life.
The didactic supports are as follows:
- a course reader;
- a portfolio with most PPT presentations projected in classs;
- an exercice manual.
Those students taking the double Law-management programme receive a file of supporting document so as to carry out their individual work project.
Recommended or required readings
- F. MAILLARD et E. WATZEEL, "Guide des comptes", Edition Standaard, 2012.
- FISCHER C., "La règlementation sur les comptes annuels et le plan comptable", Chambre d'Economie et de Droit des Affaires, Bruxelles (Tomes mis à jour).
- CAPODICI G. et NIESSEN W., "Comprenez votre comptable", Editions de la CCI, 2001.
- ANTOINE J., "Comptabilité, cours programmé avec tests et leur corrigé", De Boeck, Université.
- Les éditions de PACIOLI, http ://www.ipcf.be
a written exam in January
a re-take oral exam is organized for students who obtained between 7/20 and 9/20.
The students enrolled in the Law-Management programme are also evaluated on the basis of their group work project and its oral defence.