Duration
30h Th, 6h Pr
Number of credits
| Master in law (120 ECTS) (Even years, not organized in 2023-2024) | 5 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
Lawyers are regularly confronted with questions relating to accounting and accounting law.
In the context of a divorce, for example, or an inheritance, a company will have to be valued.
Furthermore, every entrepreneur has certain obligations. They must therefore know what they are doing and supervise the professionals to whom they delegate the task of keeping their accounts.
Accounting also plays an important role in various business operations, whether it is a question of valuing the company on the occasion of a share transfer or a restructuring (merger/division).
The objective of the course is therefore to familiarise students with accounting techniques and accounting law in order to provide them with the essential tools for their professional and private activities.
COURSE OUTLINE
Introduction: history and legal sources
- Definition and types of accounting
Accounting obligations of the company
Accounting and valuation
Accounting and evidence
Sanctions
Learning outcomes of the learning unit
Course objectives :
- learn a common language
- build on basic concepts already discussed
- use accounting to form the legal mind
- discover the basic principles of accounting: legal angle AND financial and economic approaches
- use accounting reasoning to deepen certain technical aspects
- have a general overview of a company's financial situation
- discover financial analysis techniques
Prerequisite knowledge and skills
Planned learning activities and teaching methods
The theory explained and illustrated by the professors as well as the exercises solved during the courses and remediation sessions constitute the main part of the course.
Teaching methods and means:
1. collaboration between a lawyer and a financiel
2. course divided into modules: illustrated theoretical presentations AND exercises and case analysis
Mode of delivery (face to face, distance learning, hybrid learning)
The course is given in classroom. During the case analyses, a reading and preparation at home is required.
Recommended or required readings
The course materials consist of slides, case analyses and a documentation file.
NIESSEN W. et CAPODICI G., « Comprenez votre comptable », Edipro - 2019 - 2eme édition
LECOMTE D., "Comptabilité, fiscalité et analyse financière", Larcier - 2022 - 1er édition
VINCKE J.P., "Comptabilité des entreprises", Larcier - 2021 - 1er édition
Code de droit économique
Code des société et des associations
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Continuous assessment
Additional information:
Written exam composed of MCQ; R/F; open questions; case analysis.
There is a continuous assessment of the score during the course.
This is based on the active participation of the students. The modalities will be informed during the first course and in the introductory slides.
Students can dispose of the Economic Law Code (This can be highlighted, sublined, numerically referenced from articles to articles. Bookmarks can only include the name of a chapter/section/...).
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Professor Vincent Compagnie: vcompagnie@uliege.be
Professor Isabelle Richelle: isabelle.richelle@uliege.be
Assistant (Accounting Partim) : Magali Herman: magali.herman@uliege.be