Basis of accounting

becge1112  2026-2027  Bruxelles Saint-Louis

Basis of accounting
5.00 credits
45.0 h + 15.0 h
Q1
> Schedule
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 :

  • Acquire a precise understanding of basic accounting concepts (balance sheet, turnover, provisions, depreciation, etc.)
  • master the fundamental mechanisms of financial accounting by making accounting entries in the daybook and general ledger, and by drawing up an entity's balance sheet and profit and loss account.
  • become an informed user of accounting, enabling them to study complex phenomena relating to the operation of companies
 
Content
The course has three main parts:
1. Detailed structure of the balance sheet and profit and loss account as well as the mechanisms of accounting entries
2. Concept of cash-flow
3. Introduction to financial analysis
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 written exam. It is made of both practical and theoretical questions. 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.
Faculty or entity
> ESPB


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
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Bachelor in Economics and Management (French-English)
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Bachelor : Business Engineering (French-Dutch-English)
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