Study programme 2019-2020 | Français | ||
Advanced General Accounting | |||
Programme component of Bachelor's in Management à la Warocqué School of Business and Economics |
Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what assessment methods are planned for the end of Q3 |
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Code | Type | Head of UE | Department’s contact details | Teacher(s) |
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UW-B3-SCGEST-012-M | Optional UE | COLOT Olivier | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
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Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
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| Français | 15 | 15 | 0 | 0 | 0 | 3 | 3.00 | 1st term |
AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
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W-COGE-010 | Advanced General Accounting | 15 | 15 | 0 | 0 | 0 | Q1 | 100.00% |
Programme component | ||
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UW-B1-SGEGIG-004-M Accounting 1 |
Objectives of Programme's Learning Outcomes
Learning Outcomes of UE
The objectives of the course are to bring complements into the cursus of Accountancy given in 1st year of the graduate, in particular on financial and commercial transactions, which are the main activities of a company. The students will be able to use a software of accountancy. Complements will also be provided on the capital operations, the remunerations and the deferred taxes, which are important operations. A chapter will be also dedicated to the VAT. The students will be able to use a software of accountancy.
Content of UE
- Chapter I - Operations on financial fixed assets and investments of cash
- Chapter II - Commercial operations
- Chapter III - Capital gains tax
- Chapter IV - Capital reduction and depreciation
- Chapter V - Remunerations and social costs
- Chapter VI - VAT
- Software Winbooks
Prior Experience
General accounting (bac 1)
Type of Assessment for UE in Q1
Q1 UE Assessment Comments
- Written examination : 50 %
- Work on an accounting theme : 20 % (optional)
- Quoted exercices on the accounting software : 30 %
Type of Assessment for UE in Q3
Q3 UE Assessment Comments
- Written examination : 50 %
- Work on an accounting theme : 20 % (optional)
- Quoted exercices on the accounting software : 30 %
Type of Resit Assessment for UE in Q1 (BAB1)
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
AA | Type of Teaching Activity/Activities |
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W-COGE-010 |
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Mode of delivery
AA | Mode of delivery |
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W-COGE-010 |
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Required Reading
AA | Required Reading |
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W-COGE-010 | Note de cours - Comptabilité générale - Compléments - Colot Olivier |
Required Learning Resources/Tools
AA | Required Learning Resources/Tools |
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W-COGE-010 | Not applicable |
Recommended Reading
AA | |
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W-COGE-010 |
Recommended Learning Resources/Tools
AA | Recommended Learning Resources/Tools |
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W-COGE-010 | Not applicable |
Other Recommended Reading
AA | Other Recommended Reading |
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W-COGE-010 | - Antoine J. & Guiaux J. (2014), " Comptabilité : méthode d'apprentissage avec tests et corrigés ", De Boeck, 9è édition, ISBN : 9782804183141, 273 + 81 +33 pages. - Avis de la commission des normes comptables - Cerrada K., De Rongé Y., De Wolf M., Gatz M. (2014), "Comptabilité et analyse des états financiers: principes et applications", De Boeck, 344 pages. - Code des sociétés - De Lembre E., Vander Linden M., Mercier S., Van de Velde L. (2013), " Principes de comptabilisation 2013 ", Kluwer, 839 pages. |
Grade Deferrals of AAs from one year to the next
AA | Grade Deferrals of AAs from one year to the next |
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W-COGE-010 | Authorized |