Teacher(s)
Bernal Diaz Oscar (compensates Girard Alexandre); Girard Alexandre;
Language
French
Learning outcomes
At the end of this learning unit, the student is able to : | |
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Content
The course is structured in four different parts.
The first part introduces the purpose and the main principles of financial accounting. The second focuses more specifically on the key elements of financial accounting such as the balance sheet and the income statement. The third part introduces the Belgian charts of accounts and details how to record financial operations. Finally, the fourth part deals with cash management and off-balance sheet items. Elements of financial analysis will also be discussed.
The first part introduces the purpose and the main principles of financial accounting. The second focuses more specifically on the key elements of financial accounting such as the balance sheet and the income statement. The third part introduces the Belgian charts of accounts and details how to record financial operations. Finally, the fourth part deals with cash management and off-balance sheet items. Elements of financial analysis will also be discussed.
Teaching methods
Face-to-face lectures, 1st term, The course consists of 45 hours of lectures and 15 hours of tutorial sessions.
Evaluation methods
The course is evaluated with a 2h exam. It is made of both practical and theoretical questions. MCQ can also be used. The use of AI tools is forbidden.
Bibliography
Bernal O., Syllabus de comptabilité financière et analytique, Université de Namur
Cerrada K., De Rongé Y., De Wolf M. et M. Gatz, Comptabilité et analyse des états financiers, De Boeck, 2015.
Guerra F., la comptabilité managériale, le système d'information comptable, 1. Mise en place, De Boeck, 2015.
Guerra F., la comptabilité managériale, le système d'information comptable, 2. Fonctionnement des comptes, De Boeck, 2015.
Cerrada K., De Rongé Y., De Wolf M. et M. Gatz, Comptabilité et analyse des états financiers, De Boeck, 2015.
Guerra F., la comptabilité managériale, le système d'information comptable, 1. Mise en place, De Boeck, 2015.
Guerra F., la comptabilité managériale, le système d'information comptable, 2. Fonctionnement des comptes, De Boeck, 2015.
Faculty or entity
Programmes / formations proposant cette unité d'enseignement (UE)
Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Bachelor in Law
Bachelor in Law French-Dutch (and French-Dutch-English)
Bachelor in Economics and Management
Bachelor in Economics and Management (French-English)
Bachelor in Economics and Management (French-Dutch-English)
Bachelor : Business Engineering
Bachelor : Business Engineering (French-English)
Bachelor : Business Engineering (French-Dutch-English)