FINA0017-1

Duration

45h Th, 15h Pr

Number of credits

	Master of Science (MSc) in Computer Science and Engineering	5 crédits
	Master in law (120 ECTS) (Econonomic and social law, minor in management)	6 crédits
	Master in management (120 ECTS) (evening classes)	8 crédits

Lecturer

Anne Bils, Vincent Compagnie

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The objectives of bookkeeping
Main principles of bookkeeping
The structure of the annual statements
Sales and VAT
Purchases and VAT
Payments
Exceptions to sales, purchases, VAT and payments.
Employee costs, income taxes and accruals
Stock
Long-term assets
Financial instruments
Long-term financing
Provisions

Learning outcomes of the learning unit

Through annual accounts, accountancy projects a financial image of the company, the accuracy of which ever remains relative and can only be assessed against evaluation rules and the economic partners' information needs.

By the end of the course, the students will be able to:

Identify the underlying principles of a specific situation;
Enter supporting documents relating to current and inventory transactions;
Fill in synthesis documents (balance, balance sheet, profit and loss accounts, appendices etc.);

This course contributes to the learning outcomes II.1, II.2, V.1, V.2, VI.1, VI.2, VI.3, VII.1, VII.2, VII.3, VII.4, VII.5, VII.6 of the MSc in computer science and engineering.

Prerequisite knowledge and skills

Planned learning activities and teaching methods

The theory is explained and illustrated by the teacher in addition to which exercice sessions are organized.

Mode of delivery (face to face, distance learning, hybrid learning)

Face-to-face course

Additional information:

Face-to-face course
The didactic supports are as follows:

General accounting (Evening classes)