2017-2018 / GEST0029-1

General Corporate Accounting (Night classes)

Duration

30h Th, 15h Pr

Number of credits

 Bachelor in computer science4 crédits 

Lecturer

Anne Bils

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

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

Q&A sessions are organised over the year. They start 2 or 3 weeks after the theoretical course.. Students can ask questions and further explanations during office hours.

Mode of delivery (face-to-face ; distance-learning)

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.

Recommended or required readings

Notes
 - Syllabus aviable on line
- PowerPoint aviable on line
 
Others
- Capodici J. et Niessen W., Comprenez votre comptable, Editions de la Chambre de Commerce et de l'Industrie.
- Descendre N. et Gomez A., La comptabilité financière à votre portée (De l'initiation à la maîtrise), Editions Kluwer.

Notes
 - Syllabus aviable on line
- PowerPoint aviable on line
 
Others
- Capodici J. et Niessen W., Comprenez votre comptable, Editions de la Chambre de Commerce et de l'Industrie.
- Descendre N. et Gomez A., La comptabilité financière à votre portée (De l'initiation à la maîtrise), Editions Kluwer.

Assessment methods and criteria

Written examination consisting of - a long open question in the form of an exercise relying on fairly basic bookkeeping notions - two or three shorter open questions on specific issues or entries.

Work placement(s)

Organizational remarks

Contacts

Anne Bils : anne.bils@ulg.ac.be

Anne Bils : anne.bils@ulg.ac.be