5.0 credits
45.0 h + 15.0 h
1q
Teacher(s)
De Rongé Yves ;
Cerrada Cristia Karine ;
De Wolf Michel ;
Language
Français
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.
The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
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.
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