Duration
20h Th, 10h Lect.
Number of credits
| Advanced Master in Tax Law | 4 crédits |
Lecturer
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
This course is devoted to the concrete analysis of the basic notions of Belgian accountancy and accounting law.
The foundations of general accountancy are introduced on the basis of analytical commentaries of particular cases.
The course also gives some insights into financial accountancy and presents the notions of profitability, liquidity and working capital.
Learning outcomes of the learning unit
This course aims at teaching students the basic accounting principles that underlie the financial management of Belgian companies.
It will also enable students to understand and apply the basic concepts of corporate accounting, also in relation to corporate tax law.
Prerequisite knowledge and skills
A sufficient knowledge of the general principles of Belgian accountancy is necessary.
Planned learning activities and teaching methods
A copy of the projected slides and possibly of the cases and leaflets on specific topics is made available.
These didactic tools are accessible via the HD campus.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
In-person teaching (unless the health situation changes, which may require the class to take place remotely).
An audio and video recording of the course is made available.
Course materials and recommended or required readings
Each class is supported by a PPT presentation.
As the case may be, the students are invited to prepare one or several cases (accessible via Lol@) ahead of classes.
The cases will be analysed in class and the students will be expected to answer various questions relating to these.
Suggested book: JP VINCKE et Jo VAN DEN BOSSCHE "Comprendre la comptabilité", aux éditions ANTHEMIS.
Exam(s) in session
Any session
- In-person
oral exam
Additional information:
Oral exam in 1st and 2nd sessions, no books or notes permitted (unless the health situation changes, which may require the exam to be organised remotely).
Work placement(s)
Organisational remarks and main changes to the course
The course is taught over five 4-hour sessions in Q1 at HEC LIège, rue Louvex, on Saturday mornings.
Please refer to the schedule.
An audio and video recording of the course is made available.
Contacts
Daniel Schleck - daniel.schleck@uliege.be
Cédric Antonelli - cedric.antonelli@bdo.be - 0474/300.396