FINA0017-1

Duration

45h Th, 15h Pr

Number of credits

	Master MSc. in Computer Science and Engineering, professional focus in management	5 crédits
	Master in law, professional focus in economic and social law (Droit économique et social, mineure gestion)	6 crédits
	Master in management, professional focus in general management (H.D.)	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

COURSE OUTLINE

Introduction

Part 1: Accounting system
1.1 Financial accounting
1.2 Legal obligations
1.3 Balance sheet
1.4 P/L Statement
1.5 Profit allocation
1.6 Notes
1.7 Minimum Required Accounting list
1.8 Registration

Part 2: Short term operations
2.1 Belgian VAT
2.2 Elementary Sales operations
2.3 Elementary Purchase operations
2.4 Financial transactions
2.5 International transactions
2.6 Problematic transactions
2.7 Matching principle
2.8 Fiscal transactions
2.9 Employees
2.10 Stocks

Part 3: Investments
3.1 Material investments
3.2 Immaterial investments (self study)
3.3 Financial investments
3.4 Restruction costs

Part 4: Long term financing operations
4.1 Provisions
4.2 Financial debt
4.3 Equity
4.4 Subsidies
4.5 Profit allocation

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)

Blended learning

Further information:

The theory classes will be held in person. However, these sessions will be recorded and posted online for students to access later on (Note that the recordings will be in function of classroom equipment).

The exercice sessions will exclusively be held in person. The solutions will be available online afterwards. The dates of the exercice sessions will be communicated through CELCAT.

The didactic supports are as follows:

an online syllabus;
PPT presentations projected in classs;
an exercice manual.

Course materials and recommended or required readings

Platform(s) used for course materials:
- eCampus
- LOL@

Further information:

Syllabus on the LOLA hd and Ecampus platform.

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )

Further information:

A written exam in January
Closed-book exam (PCMN will be provided during the exam)
MCQ (35%) and case-specific transactions (65%)
A re-take oral exam is organized for students who obtained between 8/20 and 9/20. This exam will take place in May or June.

Work placement(s)

Organisational remarks and main changes to the course

Contacts

Vincent Compagnie: vcompagnie@uliege.be

Anne Bils: Anne.Bils@uliege.be

General accounting (Evening classes)