2024-2025 / FINA0058-1

Advanced accountancy and taxation

Duration

30h Th

Number of credits

 Master in management, professional focus in Financial Analysis and Audit5 crédits 

Lecturer

Wilfried Niessen, Jean-Luc Wuidard

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

See French Version.



Overview of the course

This course enables to deepen fiscal and accounting concepts addressed in the curriculum the previous years. This deepening is performed both theoretical practical exercises, case studies and scenarios.

Some aspects of accounting analysis and international standards will be addressed through conferences.

Learning outcomes of the learning unit

- Explore and compare the accounting principles and tax related to the main headings of the balance sheet and profit.

- Analyze the differences between accounting and law tax.

- Develop statements to tax corporations from different cases of application.

- Put students in concrete situations in which they must use their accounting, financial and tax bases to propose solutions.

 

This course contributes to the following Intended Learning Outcomes :

  • ILO-2 : Gaining the knowledge and understanding of one of the proposed fields of concentration or to gain deep knowledge in the field of the management being already specialized thru a first University Master Degree . 
  • ILO-5 : Integrate autonomously researched information, tools, knowledge and context to build and propose, either individually or as part of a team, original, creative and viable solutions to concrete complex management problems, whether real or simulated, taking into account, when necessary, the human, social and legal context.
  • ILO-7 : Being capable of professional team work.
  • ILO-8 : Developing leadership.
  • ILO-9 : Developing a critical sense (arguing). 
  • ILO-10 : Developing a transversal, global vision.
  • ILO-11 : Creative conception of solutions. 
  • ILO-12 : Professional capacity for oral communication.
  • ILO-13 : Professional capacity for written communication.  
 

Prerequisite knowledge and skills

- Finance and accounting.

- Commercial law.

Planned learning activities and teaching methods

See French Version

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

Face-to-face course


Further information:

Mode of delivery : face to face and case study in groups.

Course materials and recommended or required readings

Platform(s) used for course materials:
- LOL@


Further information:

- Slides available on Lola platform.

See French Version.

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire )

Continuous assessment


Further information:

See French version

Work placement(s)

Organisational remarks and main changes to the course

 

See French version.

 

Contacts

See French Version

Association of one or more MOOCs