2023-2024 / DROI0963-1

Accounting of companies


12h Th

Number of credits

 Advanced Master in Public Notary Law2 crédits 


Magali Herman



Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January


Schedule online

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

Playful role-playing with the "accounts game

Ex cathedra lessons

Illustrated case studies and exercises

Transversal exercise in bookkeeping in collaboration with Maître Rasson

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

Face-to-face course

Additional information:

The introduction with "the accounts game" lasts 3h30.

The course is then covered in a module of 2 hours a week for 4 weeks in the first quarter.

Recommended or required readings

The support consists of slides, exercises and case studies from the course.

Reference works: 

Edipro 2016,J. Capodici et W. Niessen, « Comprenez votre comptable » 

Larcier Lega, 2019, H-P. Coppend, "Mémento de la comptabilié notariale"

Kluwer, 2008, André Moreau, « La comptabilité notariale »

Exam(s) in session

Any session

- In-person

oral exam

Additional information:

In the first and 2nd sessions, the examination is oral.

There is no examination paper.

The assessment is based on the understanding of the concepts covered in the course, i.e. knowledge of the structure of the PCMN and the content of the accounts, how to read the annual accounts, knowledge of the different valuation approaches and knowledge of VAT principles.

Theoretical questions and Practical exercises.

Work placement(s)

Organisational remarks and main changes to the course

The course is organized during the 1st semester with an oral exam in January.


Magali herman - Lecturer

Department Finance & Law - Faculty of HEC Liège


Introduction: "Le jeu des comptes" - CENECO

Association of one or more MOOCs