Duration
12h Th
Number of credits
| Advanced Master in Public Notary Law | 2 crédits |
Lecturer
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
the aim of this course is to introduce students to the structure of annual accounts (statement, profit and loss account and annexes), the structure and content of the Minimum Standard Chart of Accounts (PCMN)), an approach to evaluating a company as well as refresher sessions on VAT.
Learning outcomes of the learning unit
to be able to understand in overall terms, a statement and profit and loss account. To develop the ability to critically analyse a company's annual accounts.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Playful role-playing with the "accounts game
Ex cathedra lessons
Illustrated case studies and exercises
Transversal exercise in bookkeeping in collaboration with Maître Rasson
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
The introduction with "the accounts game" lasts 3h30.
The course is then covered in a module of 2 hours a week for 4 weeks in the first quarter.
Recommended or required readings
The support consists of slides, exercises and case studies from the course.
Reference works:
Edipro 2016,J. Capodici et W. Niessen, « Comprenez votre comptable »
Larcier Lega, 2019, H-P. Coppend, "Mémento de la comptabilié notariale"
Kluwer, 2008, André Moreau, « La comptabilité notariale »
Exam(s) in session
Any session
- In-person
oral exam
Additional information:
In the first and 2nd sessions, the examination is oral.
There is no examination paper.
The assessment is based on the understanding of the concepts covered in the course, i.e. knowledge of the structure of the PCMN and the content of the accounts, how to read the annual accounts, knowledge of the different valuation approaches and knowledge of VAT principles.
Theoretical questions and Practical exercises.
Work placement(s)
Organisational remarks and main changes to the course
The course is organized during the 1st semester with an oral exam in January.
Contacts
Magali herman - Lecturer
Department Finance & Law - Faculty of HEC Liège
magali.herman@uliege.be
Introduction: "Le jeu des comptes" - CENECO