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Accounting of the Non-Market Sector [ LPOLS1112 ]

4.0 crédits ECTS 30.0 h + 15.0 h 2q

Teacher(s)	Cerrada Cristia Karine ;
Language	French
Place of the course	Louvain-la-Neuve
Main themes	In its first part, the course explains the utility of the accounting in the non-market sector and develops the essential joints of it. It identifies some specific problems to the holding of the no-merchant's accounts. It is conducted the systematic survey of the accounts of balance and results and the explanation of the basis writings accountants that concern them in order to elaborate a balance sheet and an account of results. In its second part, the course draws tracks of analysis and interpretation of the yearly accounts. Finally, in its third part, the course establishes the tie between the accounting and the budget of an entity no-merchant. It is resorted to examples, drawn mainly of the practice of the ASBL. An opening to the accounting of public entities takes place.
Aims	This course has for objective to provide to the students the expertises of basis in the domain of the accounting of the institutions non-market sector and the analysis of the financial states of these. At the end of the course, the students must be able to understand the accountanting books, to interpret the financial states correctly and to understand the necessary ties between the accounts and the budgets.
Cycle et année d'étude	> Master [120] in Information and Communication Science and Technology > Bachelor in Law > Bachelor in Ancient and Modern Languages and Literatures > Bachelor in Information and Communication > Bachelor in Philosophy > Bachelor in Pharmacy > Bachelor in Ancient languages and Literatures : Classics > Bachelor in Modern Languages and Literatures: German, Dutch and English > Bachelor in Computer Science > Bachelor in French and Romance Languages and Literatures : General > Bachelor in Economics and Management > Bachelor in Motor skills : General > Bachelor in Modern Languages and Literatures : 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 Engineering > Bachelor in religious studies > Master [120] in Performing Arts > Bachelor in Human and Social Sciences > Bachelor in Political Sciences: General > Preparatory year for Master in Population and Development Studies
Faculty or entity in charge	> ESPO

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