 | Study programme 2020-2021 | Français | |
| Advanced General Accounting and Control Concepts - AAEP | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-030 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 15 | 12 | 0 | 0 | 0 | Q2 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
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| Description of the modifications to the Q3 2020-2021 assessment procedures (Covid-19) |
| Realization of a work on an accounting theme. The work must include a minimum of ten pages and must present the accounting, legal, social and tax aspects related to this theme. The final date for submitting this work is August 16, 2021 - 6:00 p.m. |
Organisational arrangements for the end of Q2 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Written exam (multiple choice, open questions)
- Production of individual or group work, essay, report, dissertation...
Description of the modifications to the Q2 2020-2021 assessment procedures (Covid-19) online or face-to-face (according to assessment schedule)
Written exam via Teams (MCQ + open questions + exercises)
- Written exam: 60% (80% if no work)
- Work on an accounting theme: 20% (optional)
- Participation in Winbooks training: 20%
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 (canceled if Covid-19 still present)
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
- Mixed
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)