Duration
60h Th, 25h Pr
Number of credits
| Bachelor in business engineering | 7 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
All year long, with partial in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
0. Introduction 1. The company. 2. The fundamental principles of double-entry bookkeeping. 3. The operating cycle. 4. The inventory operations : assessment of the stock value - depreciation - amortization - provisions - revenues and expenses cut-off. 5. The final operations. 6. The long-term operations of the balance sheet. 7. The short terme operations of the balance sheet.
Learning outcomes of the learning unit
Financial statements help accounting give a financial picture of the company, a picture whose reliability will always be relative and can only be assessed in regards to the type of assessment rules used, and the information needs of economic partners.
On completing the course, students will be able to:
- identify the accounting principles applying to a given situtation and explain the underlying mechanisms;
- encode supporting documentation pertaining to current and inventory transactions;
- use an accountancy software programme to encode the aforementioned documents;
- fill in synthesis documents (balance, balance sheet, profit and loss accounts, appendices etc.)
Prerequisite knowledge and skills
None
Planned learning activities and teaching methods
The course curriculum essentially consists of the lecturer's explanations and illustrations of the theory and of the exercices solved in the tutorials.
The tutorals will be provided by the students themselves who will have had to prepare the
exercises beforehand. For the preparation of the exercises, the students can count on the
help of the assistants and student-monitors. Students will be asked to submit their
preparation at the start of each monitoring session. The deposit of the preparations will
be taken into account during the final evaluation. A bonus will be awarded for the deposit
of the preparations as well as for the presentation made to the monitor.
In addition, optional exercice sessions are given by student tutors.
The students are assigned a group work project consisting in encoding accounting documents using an accountancy software programme.
A training test will be held during the year to help students:
- study the curriculum on a regular basis;
- assess their own comprehension of the curriculum;
- acquaint themselves with the type of examincations questions and of assessment criteria.
Consultation sessions are organized on a weekly basis.
Mode of delivery (face to face, distance learning, hybrid learning)
The course will be divided up into units in which presentations will be made, supported by transparencies and illustrated by concrete examples from business life. Students are provided with the following educational aids: a real-life [?] book with most transparencies used in class, a compendium of exercises which students might prepare for tutorials, and a group workshop based on actual documentation. All these supports are available from the lola platform.
Recommended or required readings
- CAPODICI G. et NIESSEN W., "Comprenez votre comptable", Edipro, 2019. - Les éditions de PACIOLI, http://www.ipcf.be.
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions ) AND oral exam
Continuous assessment
Additional information:
EVALUATION :
Continuous assessment: students will have to submit, at the beginning of each monitoring session, the solution of the exercises that will be seen during the session.
- Continuous assessment: a bonus of a maximum of 1 point out of 20 will be awarded to students who have submitted the preparation of the exercises each week at the start of the monitoring sessions. A maximum of 3 absences over the year is tolerated. This evaluation will also take into account the presentation made by the students during the monitoring sessions. The bonus point is added to the final rating.
- January assessment : written examination
- June assessment : written examination and oral examination. The oral exam will focus on the use and encoding of entries in the Equisis accounting software. Only students who have obtained a score greater than 7/20 (not rounded) for the June written will be able to present the oral.
- August assessment : written examination and oral examination. The oral exam will focus on the use and encoding of entries in the Equisis accounting software. Only students who have obtained a score greater than 7/20 (not rounded) for the August written will be able to present the oral.
The written exam of June and August covers all the material covered in the course (Q1 and Q2).
The overall score in the 1st session is made up of :
- the January rating (or that obtained by catching up in January)
- the June rating (written + oral)
The overall score in the 2nd session is made up of :
- the August rating (written + oral)
Warning !
Registration required :
- for the January partial exam,
- for the written and oral exam in June,
- for the written and oral exam in August.
The registration formalities will be communicated to the students when the time comes.
Absence from at least one part of the exam automatically results in an absence from ALL parts of the exam.
An attendance mark from at least one part of the exam automatically results in an attendance mark from ALL parts of the exam.
Work placement(s)
Organisational remarks and main changes to the course
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Contacts
Teaching Assistants office (office 207)
HEC-Ecole de Gestion de l'ULg
Rue Louvrex, 14 (Bât. N1) - 4000 Liège
CAPODICI Giuseppina
Tél.: +32 4 2327263
Email : Giuseppina.Capodici@ulg.ac.be
BONJEAN Marie
Tél : +32 4 232.72.98
Marie.Bonjean@uliege.be
RIFFON Véronique
Tél : +32 4 2327340
Veronique.Riffon@ulg.ac.be