 | Study programme 2019-2020 | Français | |
| Advanced General Accounting | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-026 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 15 | 15 | 0 | 0 | 0 | Q1 |
| Organisational online arrangements for the end of Q3 2019-2020 assessments (Covid-19) |
|---|
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| Description of the modifications to the Q3 2019-2020 online assessment procedures (Covid-19) |
| A work presenting the new forms of companies issies of the new law on companies of 2019 is requested. The work must include ten pages and must present the different forms of companies in Belgium by presenting their advantages and disadvantages as well as the modifications compared to the situation preceding the new law on companies of 2019. |
Content of Learning Activity
- 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
Required Reading
Note de cours - Comptabilité générale - Compléments - Colot Olivier
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
- 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.
Mode of delivery
- Face to face
Type of Teaching Activity/Activities
- Cours magistraux
- Travaux pratiques
- Projet sur ordinateur
- Etudes de cas
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)