2023-2024 / FINA0017-1

General accounting (Evening classes)


45h Th, 15h Pr

Number of credits

 Master of Science (MSc) in Computer Science and Engineering5 crédits 
 Master in law (120 ECTS) (Econonomic and social law, minor in management)6 crédits 
 Master in management (120 ECTS) (evening classes)8 crédits 


Anne Bils, Vincent Compagnie

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 objectives of bookkeeping
  • Main principles of bookkeeping
  • The structure of the annual statements
  • Sales and VAT
  • Purchases and VAT
  • Payments
  • Exceptions to sales, purchases, VAT and payments.
  • Employee costs, income taxes and accruals
  • Stock
  • Long-term assets
  • Financial instruments
  • Long-term financing
  • Provisions

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.);
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.

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

Face-to-face course

Additional information:

Face-to-face course 
The didactic supports are as follows:

  • an online syllabus;
  • PPT presentations projected in classs;
  • an exercice manual.

Recommended or required readings

Syllabus on the LOLA hd plateform

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )

Additional information:

  • A written exam in January
  • Closed-book exam (PCMN will be provided during the exam)
  • A re-take oral exam is organized for students who obtained between 7/20 and 9/20.

Work placement(s)

Organisational remarks and main changes to the course


Association of one or more MOOCs