Duration
20h Th
Number of credits
| Bachelor in law | 3 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
This course aims to introduce students to accounting and the understanding and analysis of legal accounting documents.
Chapter 1 : Introduction : what is a company?
Chapter 2 : The annual accounts (balance sheet, income statement and notes)
Chapter 3 : Initiation to the financial analysis of annual accounts
Learning outcomes of the learning unit
Course objectives :
- discover the basic principles of accounting: financial, economic and fiscal approaches
- learn a common financial and accounting language
- to highlight headings and relevant elements for lawyers
- to have a general vision of the financial situation of a company
- discover the basic techniques for analysing annual accounts (solvency, liquidity, profitability, financing capacity)
The course on reading annual accounts should be linked to courses on company law, economic law, tax law, etc.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
The theory explained and illustrated by the professors as well as the exercises solved during the courses and remediation sessions constitute the main part of the course.
Teaching methods and means:
course divided into modules: illustrated theoretical presentations AND exercises and case analysis
Mode of delivery (face to face, distance learning, hybrid learning)
The course is given in classroom. During the case analyses, a reading and preparation at home is required.
Recommended or required readings
The course materials consist of slides, case analyses and a documentation file.
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Continuous assessment
Additional information:
Written exam composed of MCQ; R/F; open questions; case analysis.
Students can dispose of the Economic Law Code (This can be highlighted, sublined, numerically referenced from articles to articles. Bookmarks can only include the name of a chapter/section/...).
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Professor Wilfried Niessen: wilfried.niessen@uliege.be
Assistant: Magali Herman: magali.herman@uliege.be