Accounting of the Non-Market Sector

lpols1112  2019-2020  Louvain-la-Neuve

Accounting of the Non-Market Sector
Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
4 credits
30.0 h + 15.0 h
Cerrada Cristia Karine;
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.

At the end of this learning unit, the student is able to :

1 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.

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”.
Le livre K. Cerrada, Y. De Rongé et M. De Wolf, Comptabilité et analyse des états financiers, 3ème éd., de boeck, Bruxelles, 2019,  est conseillé.
Teaching materials
  • Les diapositives sont disponibles sur le site moodle du cours. L'ouvrage K. Cerrada, Y. De Rongé et M. De Wolf, Comptabilité et analyse des états financiers, 3 eme ed, de Boeck, Bruxelles, 2019, est conseillé.
Faculty or entity

Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Master [120] in Human Resources Management

Bachelor in Political Sciences: General

Bachelor in Philosophy, Politics and Economics

Bachelor in Human and Social Sciences

Minor in Human and Social Sciences