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Règles d'évaluation [ MGEST2139 ]


4.0 crédits ECTS  30.0 h + 15.0 h   1q 

Teacher(s) Provost Anne-Catherine ;
Language French
Place
of the course
Mons
Main themes

 

- The different types of company formations and changes to the capital;

- The equity resulting from the allocation of income;

- Investment subsidies, deferred taxes and untaxed reserves;

- Provisions for risks and charges;

- Debts of more than one year (subordination clause, bonds, finance leases, debt whose nominal value includes interest, instalment payments, non-interest bearing debts, etc.);

- Fixed assets: the valuation, revaluation, subsidies, depreciations, impairments, interest during construction, realisation, capitalised production, etc.;

- Inventories: Types of inventory, valuation, valuation methods, variations, etc.;

- Receivables and payables due in one year or more (financial, commercial, tax  debts, pay roll and social debts; trade receivables and other): Reclassification, nominal value, impairment on receivables, foreign currency receivables, factoring, foreign currency conversion adjustments, etc.;

- The adjustments of assets and liabilities;

- Cash and cash equivalents: treasury shares, other investments;

- Availability: valuation on the closing date, currency values, write-downs, etc.;

- Income and expenses, determining the result, the tax base, the assignment;

- Off-balance sheet assets and liabilities.

 

Aims

On completion of this course, students will have mastered the main valuation rules relating to PCMN accounts with a view to registration.

Evaluation methods

Written examination

Teaching methods

Lectures with integrated exercises

Bibliography

- GUERRA F. (2004), Comptabilité managériale, Le système d'information comptable, Vol. 3, De Boeck.

- OOGHE H. et al. (2004), Praktijkgids voor de jaarrekening, Kluwer.

Cycle et année
d'étude
> Master [120] in Management
> Master [120] in Management
> Master [60] in Management
> Certificat en revisorat et expertise comptable
Faculty or entity
in charge
> BLSM


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