Duration
30h Th, 15h Pr
Number of credits
Lecturer
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
The first part of the course shows how useful accountancy is and highlights a number of problems involved in bookkeeping, suggesting the appropriate solution that will be sanctioned by legal accountants.
The second part of the course is a systematic survey of all asset and liability items as well as of the relevant entries in order to structure a balance sheet and a profit-and-loss statement.
The third part presents some concepts to analyse a balance sheet and aprofit-and-loss statement.
Learning outcomes of the learning unit
The course introduces the rules and techniques involved in company bookkeeping, its general formal principles and material used to record trade operations. It develops a systematic analysis of recording mechanisms imposed on copanies by accountancy law and company law. By the end of the course students should be able to draft basic entries and to draw a balance sheet and a profit-and-loss statement.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Additional information:
The course is taught two hours a week. It consists of ex-cathedra lectures combined with rehearsal exercises on some part sof the course. Students can ask questions before, during or after lectures. They are invited to participate actively in the practical part of the course.
Sometimes, there are some vidéos. Students will be notified.
Course materials and recommended or required readings
Exam(s) in session
Any session
- In-person
written exam ( open-ended questions )
Out-of-session test(s)
Additional information: