 | 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-034 |
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| 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) |
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| Description of the modifications to the Q3 2019-2020 online assessment procedures (Covid-19) |
| The exam will consist of a written test via Moodle. The study material is exclusively the material of the second quarter. For both theory and exercises, the exam will consist of multiple choice questions, open questions with short, alphabetical or numerical answers, matching questions, or open questions requiring a composition response (such as writing accounting records or giving theoretical explanations). Answering the questions of the test will require in advance and as a draft, a complete reflection on the accounting entries related to a subject. |
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
Recommended Reading
Note de cours - Partie 2 - Carton - Bughin Christiane, Comblé Karin
,Notes d'exercices - Carton - Bughin, Comblé, Delchambre, Fandja
Recommended Learning Resources/Tools
Sans objet
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
Type of Teaching Activity/Activities
- Cours magistraux
- Travaux pratiques
- Remédiations intégrées à un type d'AA
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)