Accounting I [ LECGE1113 ]
5.0 crédits ECTS
45.0 h + 15.0 h
1q
| Teacher(s) |
De Wolf Michel (coordinator) ;
De Rongé Yves ;
de Harlez de Deulin Yannick ;
Cerrada Cristia Karine ;
|
| Language |
French
|
Place
of the course |
Louvain-la-Neuve
|
| Main themes |
What is accountancy?
The principles of accounting
" Neutrality and subjectivity
" Case accountancy and engagement accountancy
" Standardisation and accounting control
" Fixed asset valuation: the basic balance sheet equation
" Representation of the operating cycle and result determination
" Concepts of asset and liability, costs and products
Accountancy as a management tool
Accountancy and methods of governance
Accounting theories and worldwide approaches
Applications: introduction to reserve and provision account interpretation.
|
| Aims |
This course aims to provide students with basic skills in financial accounting and an introduction to key concepts of management accounting.
At the end of the course, students should have acquired a good knoledge of the art of double accounting and principal accounting policies of the various sections of the balance sheet under Belgian law.
In other words, students will be able to establish the general accounts of a company in Belgium. Special attention is also paid to the link between accounting and methods of governance and management, and the international perspective. In addition, they should have acquired a basic understanding of key concepts of management accounting and in particular the costs.
|
| Content |
The course aims at understanding and mastery of concepts, basic principles of financial accounting, technical accounting and valuation rules under Belgian law and their implementation in different types of companies and different economic environments . They have also acquired the basics of management accounting to enable them to learn how to calculate a cost.
|
| Other information |
Support : Textbook: Cerrada K., De Rongé Y., De Wolf M. et Gatz M., Comptabilité et analyse des états financiers, éd. De Boeck, Bruxelles 2006.
|
Cycle et année
d'étude |
> Bachelor in Engineering
> Bachelor in Law
> Bachelor in Ancient and Modern Languages and Literatures
> Bachelor in Information and Communication
> Bachelor in Philosophy
> Bachelor in Engineering : Architecture
> Bachelor in Ancient languages and Literatures : Classics
> Bachelor in Modern Languages and Literatures: German, Dutch and English
> Bachelor in Psychology and Education: General
> Bachelor in Motor skills : General
> Bachelor in French and Romance Languages and Literatures : General
> Bachelor in Human and Social Sciences
> Bachelor in Modern Languages and Literatures : General
> Bachelor in Sociology and Anthropology
> Bachelor in Political Sciences: General
> Bachelor in History of Art and Archaeology : General
> Bachelor in Ancient Languages and Literatures: Oriental Studies
> Bachelor in Mathematics
> Bachelor in History
> Bachelor in Biomedicine
> Bachelor in Pharmacy
> Bachelor in Computer Science
> Master [120] in Information and Communication Science and Technology
> Preparatory year for Master in Human Resources Management
> Bachelor in Economics and Management
> Bachelor in Business Engineering
|
Faculty or entity
in charge |
> ESPO
|
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