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Principles of Accountancy [ESPO1112]
[30h+15h exercises] 4 credits

Version française

Printable version

Teacher(s):

Karine Cerrada Cristia, Yves De Rongé (coord.), Michel De Wolf, Michel Gatz

Language:

French

Level:

First cycle

>> Aims
>> Main themes
>> Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)
>> Programmes in which this activity is taught
>> Other credits in programs

Aims

This course aims to provide students with an understanding of the major principles of accountancy to enable them to interpret the reserve and provision accounts of public-sector or private companies or NGOs and other civil society organisations. Close attention is also paid to the link between accounting and methods of governance and management, and to providing an international perspective.

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.

Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Support : Textbook: Colette et Richard, 2002, Les systèmes comptables français et anglo-saxons, Dunod

Programmes in which this activity is taught

MULT2MS

Master en communication multilingue, à finalité spécialisée en langues des affaires

Other credits in programs

COMU12BA

Deuxième année de bachelier en information et communication

(4 credits)

Mandatory

ECGE11BA

Première année de bachelier en sciences économiques et de gestion

(4 credits)

Mandatory

FSA12BA

Deuxième année de bachelier en sciences de l'ingénieur, orientation ingénieur civil

(4 credits)

HUSO11BA

Première année de bachelier en sciences humaines et sociales

(4 credits)

Mandatory

INGE11BA

Première année de bachelier en ingénieur de gestion

(4 credits)

Mandatory

MULT21MS

Première année de master en communication multilingue, à finalité spécialisée en langues des affaires

(4 credits)

MULT22MS

Deuxième année de master en communication multilingue, à finalité spécialisée en langues des affaires

(4 credits)

MULT2MS

Master en communication multilingue, à finalité spécialisée en langues des affaires

(4 credits)

SINF11BA

Première année d'études de bachelier en sciences informatiques

(4 credits)

Mandatory

SINF12BA

Deuxième année d'études de bachelier en sciences informatiques

(4 credits)

SOCA11BA

Première année de bachelier en sociologie et anthropologie

(4 credits)

Mandatory

SPOL11BA

Première année de bachelier en sciences politiques

(4 credits)

Mandatory



This site was created in collaboration with ADCP, ADEF, CIO et SGSI
Person in charge : Jean-Louis Marchand - Information : info@espo.ucl.ac.be
Last update :02/08/2006