Duration
Companies and corporate law
: 9h Th
Administrative management : 9h Th, 3h SEM
Accountancy, reporting and income statements : 6h Th
Freelance or employee : 6h Th
Corporate income tax and private persons tax : 6h Th
Storage management : 6h Th
Price policy : 4h Th, 3h SEM
Number of credits
| Master in pharmacy (120 ECTS) | 5 crédits |
Lecturer
Companies and corporate law
: Laurent Stas de Richelle
Administrative management : Robin Crunenberg, Hugues Lambion
Accountancy, reporting and income statements : Magali Herman
Freelance or employee : Matthieu Simon
Corporate income tax and private persons tax : Robin Crunenberg
Storage management : Robin Crunenberg
Price policy : Robin Crunenberg
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
Administrative management
not available
Accountancy, reporting and income statements
Introduction
The annual accounts: balance sheet, profit and loss account and notes to the accounts
Case reading and introduction to financial analysis
Freelance or employee
¿Chapitre 1. Quelle relation de travail?
¿Chapitre 2. Quel contrat de travail?
¿Chapitre 3. Exécution du contrat de travail
¿Chapitre 4. Fin du contrat de travail
Corporate income tax and private persons tax
1. Introduction to the concept of taxes and the different types of taxes
2. Impact of personal income tax (PPI) on a pharmacist
- Employee
- Independent
4. Example of the different taxes to which a young pharmacist may be subject depending on his professional orientation
Storage management
1. Understanding of the importance of stock management on a pharmacy and its liquidity.
2. Definition of an optimal stock rotation in the pharmacy environment.
3. Presentation of average sector stocks and stock differences depending on the type of establishment and the competition.
4. Stock management: between optimal availability for the patient and optimization of the banking appearance R. CRUNENBERG
Price policy
1. The pharmacy pricing policy and its origin.
2. The importance of a dynamic pricing policy.
3. The impact of the purchasing policy on the pricing policy.
4. The pricing policy and respect for the pharmacist's image.
5. The rebate, the reason and its drifts.
Learning outcomes of the learning unit
Administrative management
not available
Accountancy, reporting and income statements
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
- have a general overview of a company's financial situation
Corporate income tax and private persons tax
To be able to distinguish to what type of tax a pharmacist may be subject to depending on his professional situation. To be able to calculate the tax in a defined situation. To be able to distinguish the concepts of income taxes, contributions and other taxes.
Storage management
- To be able to explain how the stock impacts the activity of a pharmacy.
- To be able to define an optimal stock rotation based on an example of sales statistics
- To be able to identify a problem of stock management on the basis of turnover rate or accounting elements.
Price policy
- To be able to make a constructive judgment on a pricing policy
- To be able to analyze a purchasing policy
- To be able to offer a discount adapted to a defined situation
Prerequisite knowledge and skills
Corporate income tax and private persons tax
nothing
Storage management
Accounting, balance sheet and income statement: initiation to reading
Wilfried Niessen
Price policy
nothing
Planned learning activities and teaching methods
Administrative management
not available
Accountancy, reporting and income statements
The theory explained and illustrated by the professors as well as the exercises solved during the courses constitute the main part of the course.
Freelance or employee
General lecture illustrated by case studies
Corporate income tax and private persons tax
Presentations, discussions and exercises
Storage management
Presentations, discussions and exercises
Price policy
Presentations, discussions and exercises
Mode of delivery (face to face, distance learning, hybrid learning)
Administrative management
not available
Accountancy, reporting and income statements
The course is given in classroom. During the case analyses, a reading and preparation at home is required.
Freelance or employee
Face-to-face
Corporate income tax and private persons tax
Face-to-face if the health situation allows it
Storage management
Face-to-face if the health situation allows it
Price policy
Face-to-face if the health situation allows it
Recommended or required readings
Accountancy, reporting and income statements
The course materials consist of slides, case analyses and a documentation file.
Freelance or employee
Students will receive PowerPoint slides before each lesson.
Assessment methods and criteria
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Additional information:
Written exam in the form of a face-to-face MCQ if the health situation allows it.
Remotely via e-campus or teams if the health situation does not allow it.
The entire course will be assessed in a single exam.
Companies and corporate law
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Additional information:
Written exam in the form of a face-to-face MCQ if the health situation allows it.
Remotely via e-campus or teams if the health situation does not allow.
The entire course will be assessed in a single exam.
Administrative management
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Additional information:
Written exam in the form of a face-to-face MCQ if the health situation allows it.
Remotely via e-campus or teams if the health situation does not allow.
The entire course will be assessed in a single exam.
Accountancy, reporting and income statements
CODE JAUNE: Examen écrit sous forme de QCM à 4 choix possibles en présentiel. L'ensemble du cours sera évalué en un seul et unique examen. CODE ORANGE: Examen écrit sous forme de QCM à 4 choix possibles à distance via e-campus. L'ensemble du cours sera évalué en un seul et unique examen. CODE ROUGE: Examen écrit sous forme de QCM à 4 choix possibles à distance via e-campus. L'ensemble du cours sera évalué en un seul et unique examen.
Freelance or employee
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Additional information:
Written exam in the form of a face-to-face MCQ if the health situation allows it.
Remotely via e-campus or teams if the health situation does not allow.
The entire course will be assessed in a single exam.
Corporate income tax and private persons tax
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Additional information:
Written exam in the form of a face-to-face MCQ if the health situation allows it.
Remotely via e-campus or teams if the health situation does not allow.
The entire course will be assessed in a single exam.
Storage management
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Additional information:
Written exam in the form of a face-to-face MCQ if the health situation allows it.
Remotely via e-campus or teams if the health situation does not allow it.
The entire course will be assessed in a single exam.
Price policy
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Additional information:
Written exam in the form of a face-to-face MCQ if the health situation allows it.
Remotely via e-campus or teams if the health situation does not allow it.
The entire course will be assessed in a single exam.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Administrative management
Michel Kohl: kohl@appl.be
Accountancy, reporting and income statements
Lecturer : Magali Herman: magali.herman@uliege.be
Freelance or employee
Matthieu SIMON, Substitut (Auditorat du travail de Liège), Maître de conférences
(Contact : Matthieu.Simon@uliege.be)
Corporate income tax and private persons tax
Robin Crunenberg
@: robin.crunenberg@uliege.be
P:+32 4 366 29 38
Pharmacy tower 2nd floor office 2/27
Storage management
Robin Crunenberg
@: robin.crunenberg@uliege.be
P:+32 4 366 29 38
Pharmacy tower 2nd floor office 2/27
Price policy
Robin Crunenberg
@: robin.crunenberg@uliege.be
P:+32 4 366 29 38
Pharmacy tower 2nd floor office 2/27