Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) |
---|---|---|---|
W-COGE-010 |
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
---|---|---|---|---|---|---|---|
Français | Français | 15 | 15 | 0 | 0 | 0 | Q1 |
Contents
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
Required Reading
Required Learning Resources/Tools
Not applicable
Recommended Reading
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Antoine J. et Cornil JP. (2002), « Lexique thématique de la comptabilité », De Boeck, 484 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.
Mode of delivery
- Face to face
Term 1 Assessment - type
- Presentation and works
- Written examination
Term 1 Assessment - comments
Written examination : 75 % Work on an accounting theme : 25 %
Term 2 Assessment - type
- Presentation and works
- Written examination
Term 2 Assessment - comments
Written examination : 75 % Work on an accounting theme : 25 %
Term 3 Assessment - type
- Presentation and works
- Written examination
Term 3 Assessment - comments
Written examination : 75 % Work on an accounting theme : 25 %
Resit Assessment - Term 1 (B1BA1) - type
- N/A
Resit Assessment - Term 1 (B1BA1) - Comments
Not applicable
Type of Teaching Activity/Activities
- Cours (cours magistraux; conférences)
- Travaux pratiques / travaux de laboratoire / exercices de création et recherche en atelier / projet sur ordinateur /études de cas