General accounting

		Study programme 2019-2020	Français
		General accounting - Part 2
		Learning Activity

Code	Lecturer(s)	Associate Lecturer(s)	Subsitute Lecturer(s) et other(s)	Establishment
W-COGE-032	COMBLE Karin			Université de Mons

Language of instruction	Language of assessment	HT(*)	HTPE(*)	HTPS(*)	HR(*)	HD(*)	Term
Français	Français	18	23	0	4	0	Q2

Organisational online arrangements for the end of Q3 2019-2020 assessments (Covid-19)
Written exam (multiple choice, open questions)
Description of the modifications to the Q3 2019-2020 online assessment procedures (Covid-19)
The exam will consist of a written test via moodle, similar to the test organized in October. The material is exclusively that of the second term. The exam will consist of multiple choice questions requiring in advance and in draft a complete reflection on the recording of a statement. It will also include open questions with short answers, alphabetical or numerical, matching questions, open questions requiring a composition type response, such as recording to be completely redone or a theoretical explanation or definition.

Content of Learning Activity

I. Constitution and financing Constutuion, legal requirements for different types of companies, capital increase by incorporation of equity items, by contributions, with or without share premium, conventional borrowings, obligatory borrowings at par or below par. II. Investments and assets Appraisal expenses, Intangible assets, tangible assets (acquisition, capitalized production, valuation, revaluation, disposal, leasing, renting, subsidiation); Financial Imbillisations (control of law or fact, subscription, acquisition, revaluation, disposal, classification); Activation of charges III. Income statements ans results and taxes Prepayments, Miscellaneous Exploitation Fees, ISOC, Advance Payments, AERs, Corrections and Changes for Multiple Years.

Required Reading

Note de cours - carton - K. Comblé, C. Bughin; J. Delchambre

Required Learning Resources/Tools

Not applicable