Duration
Part taxation : 36h Th
Part accounting : 12h Th
Number of credits
| Master in law (120 ECTS) | 5 crédits |
Lecturer
Part taxation : Aymeric Nollet
Part accounting : Wilfried Niessen
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
No translation
Part taxation
No translation (cours en français)
Part accounting
The Accounting part of this course focuses on the intrinsic links between corporate accounting and corporate taxation.
This part is composed of 4 chapters:
- the legal structure of the accounting documents, their contents and the interactions between these different documents
- the system of proof of accounting documents
- the place of VAT in the accounting system
- the interaction between accounting and company tax declaration.
Learning outcomes of the learning unit
Part taxation
No translation (cours en français)
Part accounting
At the end of this accounting course, the student will be introduced to
- reading accounting documents, asking relevant questions based on these documents and searching for information.
- understanding the impact of VAT liability of companies on accounting.
- Explaining the differences between the viewpoints of the accountant and the tax expert in the calculation of the taxable base.
Prerequisite knowledge and skills
Part taxation
No translation
Planned learning activities and teaching methods
Part taxation
No translation
Part accounting
The theory explained and illustrated by the teacher with numerous interactions and concrete examples of the usefulness of accounting documents in terms of evidence.
The analysis of accounting documents of a company and its tax statement in parallel.
Exam type questions via Wooclap and a question and answer session with the correction of a mock exam is also organised.
Mode of delivery (face to face, distance learning, hybrid learning)
Part taxation
Face-to-face course
Additional information:
No translation
Part accounting
Face-to-face course
Additional information:
Face-to-face teaching mode only
Recommended or required readings
Part taxation
No translation
Part accounting
Course slides (PPT presentation), available syllabus extracts and accounting and tax documents.
Part taxation
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Additional information:
No translation
Part accounting
Exam(s) in session
Any session
- In-person
written exam
Additional information:
All sessions combined
- Face-to-face
Written evaluation (MCQ, open questions)
Additional explanations:
The examination will be in the form of a written test comprising theoretical comprehension questions of the "True/False" type (with possible concise justification) or "MCQ" and open questions.
The two Partims, Taxation and Accounting, will be examined together, with the mark being weighted 75% for the Taxation Partim and 25% for the Accounting Partim (in view of the number of hours allocated to these Partims respectively).
There will be no requirement to pass each Partim in order to pass the whole, but neither will there be any exemption from session to session, nor from year to year, in the event of passing a single Partim.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Part taxation
No translation
Part accounting
Professor: Wilfried NIESSEN : wilfried.niessen@uliege.be
Assistante: Magali Herman : magali.herman@uliege.be