2023-2024 / GEST0029-1

General Corporate Accounting (Night classes)


30h Th, 15h Pr

Number of credits

 Bachelor of Science (BSc) in Computer Science3 crédits 
 Bachelor in human and social sciences3 crédits 
 Bachelor in human and social sciences (New programme)5 crédits 
 Master in labour sciences (120 ECTS) (work and study master)5 crédits 
 Extra courses intended for exchange students (Erasmus, ...) (Faculty of social sciences)5 crédits 
 Master in public health (120 ECTS) (Transitional programme)3 crédits 
 Bachelor in mathematics4 crédits 


Anne Bils

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester


Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The first part of the course shows how useful accountancy is and highlights a number of problems involved in bookkeeping, suggesting the appropriate solution that will be sanctioned by legal accountants.
The second part of the course is a systematic survey of all asset and liability items as well as of the relevant entries in order to structure a balance sheet and a profit-and-loss statement.
The third part presents some concepts to analyse a balance sheet and aprofit-and-loss statement.

Learning outcomes of the learning unit

The course introduces the rules and techniques involved in company bookkeeping, its general formal principles and material used to record trade operations. It develops a systematic analysis of recording mechanisms imposed on copanies by accountancy law and company law. By the end of the course students should be able to draft basic entries and to draw a balance sheet and a profit-and-loss statement.

Prerequisite knowledge and skills

Planned learning activities and teaching methods

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

Blended learning

Additional information:

The course is taught two hours a week. It consists of ex-cathedra lectures combined with rehearsal exercises on some part sof the course. Students can ask questions before, during or after lectures. They are invited to participate actively in the practical part of the course.
Sometimes, there are some  vidéos. Students will be notified.

Recommended or required readings

Exam(s) in session

Any session

- In-person

written exam ( open-ended questions )

Out-of-session test(s)

Additional information:





Work placement(s)

Organisational remarks and main changes to the course


Association of one or more MOOCs